Opinion ID: 1145418
Heading Depth: 1
Heading Rank: 2

Heading: Production Geophysical Services, Inc.

Text: Production Geophysical Services, Inc. (PGS) neglected to return the personal property schedule for the 1989 tax year to the county assessor's office and, thus, the assessor made a BIA valuation. Two notices of valuation were sent to and received by PGS, and at least the latter notice contained information as to PGS' right to protest the valuation and the deadline by which any protest must be filed. PGS did not protest the valuation on the purported grounds, later asserted, that its books and records were in disarray. In 1990, PGS petitioned for and received an abatement from the BOCC in the amount of $6,490.88 for its 1989 taxes. Upon appeal by the PTA, the court of appeals concluded that the Board properly determined that a tax abatement was available under the substantive provisions of § 39-10-114, despite taxpayer's inadequate compliance with the procedural requirements of § 39-5-118. Production Geophysical I, 837 P.2d at 247.