Cherne v. Bd., Equal., Boulder Cty.

Opinion by

Judge JONES.

In this property valuation case, respondent, Boulder County Board of Equalization (BOE), seeks review of the order from the *259Colorado Board of Assessment Appeals (BOAA) reversing the 1992. valuation of the property of H.R. and B.D. Cherne (taxpayer) by the BOE. We affirm.

I

We first conclude that the supplemental record designated by the taxpayer should come before this court for consideration in this review.

While the taxpayer’s representative and witness, a non-lawyer registered real estate appraiser, was not certified by the BOAA as an expert witness and did not ask that…