Red Junction, LLC v. Mesa County Board of County Commissioners

Opinion by

Judge LOEB.

In this property tax case, petitioner, Red Junction, LLC (taxpayer), appeals from a final order of the Board of Assessment Appeals (BAA). The BAA dismissed taxpayer's administrative appeal challenging the denial by respondent, the Mesa County Board of County Commissioners (BOCC), of a second set of petitions seeking an abatement or refund of property taxes on taxpayer's property for the 2008 tax year. We affirm the BAA's order.

At issue in this appeal is whether, under the applicable property tax scheme, a second abatement-refund petition challenging a property tax…