Board of Assessment Appeals v. Sampson

MARTINEZ, Justice.

We granted certiorari in this real property tax case to determine whether the court of appeals assigned the appropriate burden of proof to a taxpayer in a proceeding before the Colorado Board of Assessment Appeals (“BAA”). Sampson v. Teller County Bd. of Equalization, 80 P.3d 861, 862 (Colo.App.2003). In Sampson, the court of appeals held that the burden of proof in the BAA proceedings is on the taxpayer to establish “an appropriate basis under the market approach for his claims for an alternative reduced valuation of the subject property for the 2001 tax year.” 80 P.3d at…