Ward v. Douglas County Board of Commissioners

Opinion by

Judge DAVIDSON.

In this property tax case, petitioner, Daniel E. Ward (taxpayer), appeals from an order of the Board of Assessment Appeals (BAA) which dismissed, as untimely filed, his administrative appeal from an adverse decision of respondent, the Douglas County Board of Commissioners (BOC). We affirm.

The relevant facts are not in dispute. The record reveals that, following a hearing on July 1,1992, the BOC denied taxpayer’s petitions for an abatement or refund of a portion of his 1987, 1988, and 1990 property taxes.

On July 31, 1992, the BOC mailed written notice of this denial to…