San Miguel County Board of Equalization v. Telluride Co.

We granted certiorari to review the court of appeals’ decision in Telluride Co. v. San Miguel County Board of Equalization, 928 P.2d 1358 (Colo.App.1996), to determine whether an assessor may raise a property valuation after a taxpayer has filed a protest challenging the original valuation of the subject property.1 The court of appeals held that the assessor did not possess this authority and reversed an order of the Board of Assessment Appeals (BAA) which substantially affirmed the assessor’s revised valuation of property owned by the Telluride Company (Telco). We reverse and remand with…