In Stitches, Inc. v. Denver County Board of County Commissioners

Opinion by

Judge ROTHENBERG.

In this property tax case, respondent, the Denver County Board of County Commissioners (BOCC), appeals from an order of the Board of Assessment Appeals (BAA) in favor of petitioner, In Stitches, Inc. (taxpayer). The BAA ruled that the county assessor had improperly made retroactive assessments of additional property taxes against taxpayer s personal property for five previous tax years, and it reinstated the assessor’s original valuations of that property for those years. We affirm.

At issue in this appeal is whether the statutory authorization for retroactive…