Jefferson County Board of Equalization v. Gerganoff

I. Introduction

We granted certiorari in Gerganoff v. Board of Assessment Appeals, 222 P.3d 395 (Colo.App.2009), to decide whether, upon sustaining in part a taxpayer's appeal of a county's property valuation, the state's Board of Assessment Appeals (the "BAA" or "Board") is required to award the taxpayer his or her costs incurred in bringing the appeal. We hold that the BAA has the discretion to award costs, and we reverse the judgment of the court of appeals.

II Facts and Procedural History

After losing their appeal to the Jefferson County Board of Equalization (the "County" or "BOE")…