Colorado § 39-10-114.5 - Decision - review - judicial review.

§ 39-10-114.5. Decision - review - judicial review.

(1) If the board of county commissioners, pursuant to section 39-10-114 (1), or the property tax administrator, pursuant to section 39-2-116, denies the petition for refund or abatement of taxes in whole or in part, the petitioner may appeal to the board of assessment appeals pursuant to the provisions of section 39-2-125 within thirty days of the entry of any such decision.

(2) If the petitioner has appealed to the board of assessment appeals and the decision of the board of assessment appeals is against the petitioner, the petitioner may petition the court of appeals for judicial review according to the Colorado appellate rules and the provisions of section 24-4-106 (11), C.R.S. If the decision of the board is against the respondent, the respondent, upon the recommendation of the board that it either is a matter of statewide concern or has resulted in a significant decrease in the total valuation for assessment of the county wherein the property is located, may petition the court of appeals for judicial review according to the Colorado appellate rules and the provisions of section 24-4-106 (11), C.R.S. In addition, if the decision of the board is against the respondent, the respondent may petition the court of appeals for judicial review of alleged procedural errors or errors of law when the respondent alleges procedural errors or errors of law by the board of assessment appeals. If the board does not recommend its decision to be a matter of statewide concern or to have resulted in a significant decrease in the total valuation for assessment of the county in which the property is located, the respondent may petition the court of appeals for judicial review of such questions.

Source: L. 90: Entire section added, p. 1695, § 14, effective June 9. L. 96: (2) amended, p. 651, § 6, effective May 1.

ANNOTATION

The 30-day time period begins on the date notice was mailed to the taxpayer's last known address when nondelivery of notice attributable to taxpayer's own failure to provide a current address. Ward v. Douglas County Bd. of Comm'rs, 886 P.2d 310 (Colo. App. 1994).

Taxpayer fully exhausted the available administrative remedies, giving the state board of assessment appeals (BAA) jurisdiction to consider the appeal, even though taxpayer did not attend the county hearing or present evidence, where taxpayer timely filed a petition for refund or abatement of real property taxes with the county and received notice of a hearing; after the mandatory hearing, received notice of the county's denial of the petition and was informed that it had the right to appeal the board's decision to the BAA; and taxpayer then filed a timely petition with the BAA. Isbill Assocs., Inc. v. Jefferson County Bd. of County Comm'rs, 894 P.2d 52 (Colo. App. 1995).

Under the abatement and refund scheme, only taxpayers are authorized to appeal actions of the property tax administrator to the board of assessment appeals, and then only to the extent the petition has been denied. By approving taxpayer's petition "conditionally" or otherwise and submitting it to the property tax administrator for further action, the board of county commissioners' procedural rights as a party ended under the statutory scheme governing abatement and refund proceedings. Huerfano County Bd. of County Comm'rs v. Atlantic Richfield Co., 976 P.2d 893 (Colo. App. 1999).

The abatement and refund procedure under this section is a separate and independent procedural system than the protest and adjustment procedure and is governed by a different statute. Huerfano County Bd. of County Comm'rs v. Atlantic Richfield Co., 976 P.2d 893 (Colo. App. 1999).

Court of appeals' review is limited to the propriety of the board of assessment appeals' determinations, not those of the assessor. Home Depot USA, Inc. v. Pueblo County Bd. of Comm'rs, 50 P.3d 916 (Colo. App. 2002).

Applied in Prop. Tax Adjustment Specialists, Inc. v. Mesa County Bd. of Comm'rs, 956 P.2d 1277 (Colo. App. 1998).