Board of Assessment Appeals v. Benbrook

DUBOFSKY, Justice.

We granted certiorari to review the decision of the court of appeals in Benbrook v. Board of Assessment Appeals, 695 P.2d 801 (Colo.App.1985), holding that taxpayers, who challenged an increase in property tax assessments because their apartments had been converted to condominiums, had a remedy under sections 39-1-113 and 39-10-114, 16B C.R.S. (1982) (abatement and refund provisions) without first seeking relief under section 39-5-122, 16B C.R.S. (1982) (protest and adjustment provision). The court of appeals determined that despite the fact that the taxpayers were seeking…