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State Courts -
Colorado - November 21, 2002
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In Stitches, Inc. v. Denver County Bd. of County Comm'rs, Court of Appeals No. 01CA1974,
COURT OF APPEALS OF COLORADO, DIVISION FIVE, November 21, 2002, Decided
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Overview: Where taxpayer's taxable personal property was listed on assessment rolls, but was undervalued, county board could not increase the taxable value retroactively, because undervaluation did not qualify as omitted property under statute.
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