Telluride Co. v. San Miguel County Board of Equalization

Opinion by Judge NEY.

In Telluride Co. v. San Miguel County Board of Equalization, 928 P.2d 1358 (Colo. App.1996), we determined that an assessor, absent an assertion of mistake, did not possess the authority, under § 39-5-122(2), C.R.S.1997, to raise a property valuation after a taxpayer had filed a protest challenging the original valuation of the subject property. As a result, we reversed an order of the Board of Assessment Appeals (BAA) which had substantially affirmed the San Miguel County Assessor’s revised valuation of property owned by the Telluride Company (taxpayer). On certiorari…