*148 MULLARKEY, Justice. The Colorado Arlberg Club (Club) sought judicial review of the Board of Assessment Appeals’ (Board’s) final decision holding that its real property had an actual value of $1,840,585.00 and a valuation for assessment of $533,770.00 for the tax year 1983. The district court affirmed and the court of appeals reversed. Colorado Arlberg Club v. Bo…
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