Tri-Havana Ltd. Liability Co. v. Arapahoe County Board of Equalization

Opinion by

Judge ROY.

In this property tax case, respondent, the Arapahoe County Board of Equalization (BOE), appeals from an order of the Board of Assessment Appeals (BAA) denying its motion to dismiss as untimely the appeal filed by petitioner, Tri-Havana Limited Liability Company (taxpayer). We vacate the BAA’s order and remand for the dismissal of taxpayer’s administrative appeal.

At a hearing held on the timeliness issues, it was undisputed that taxpayer had been acting through a designated agent at each level of the administrative proceedings. A letter from taxpayer to the assessor…