Woodmoor Improvement Ass'n v. Property Tax Administrator

Opinion by

Judge CASEBOLT.

In this property tax case, the Property Tax Administrator (Administrator) appeals an order of the Board of Assessment Appeals (BAA) granting Woodmoor Improvement Association (Woodmoor), a homeowners’ association, an abatement and refund of taxes erroneously paid for the 1986, 1987, 1988, and 1989 tax years. We reverse.

In September 1992, Woodmoor filed a petition for abatement and refund of property taxes with the El Paso County Board of Commissioners. In its petition, Woodmoor asserted that it had paid taxes wrongfully assessed under § 38-38.3-105(2), C.R.S. (1993…