Chew v. Board of Assessment Appeals

PIERCE, Judge.

In this action challenging retroactive assessment of property taxes on real property omitted from the assessment rolls, plaintiffs, Mildred L. Chew, Irvin H. Jones, Ivan H. Jones, and George E. Jones (Chew), appeal the order entered by the district court which affirmed the ruling of defendant Board of Assessment Appeals (Board). We affirm.

Chew owns real property located in Denver upon which they erected improvements in 1972. After completion of the new construction, Chew received notices of assessment and levies of taxes on the land which were paid in a timely fashion for the…