Writer Corp. v. Board of Assessment Appeals

KELLY, Judge.

Plaintiff, The Writer Corporation, appeals the judgment of the trial court dismissing its action for review under § 24-4-106, C.R.S. Writer contends that the trial court erred in affirming the order of the Board of Assessment Appeals dismissing Writer’s petitions for tax abatement and refund under § 39-1-113 and § 39-10-114, C.R.S. (1982 Repl. Vol. 16B) on the ground that Writer had failed to exhaust its administrative remedy under the “protest and adjustment” procedures in § 39-5-122 and §§ 39-8-106 through 39-8-109, C.R.S. (1982 Repl. Vol. 16B). We reverse.

In its complaint,…