D.C. Burns Realty & Trust v. Jefferson County Board of County Commissioners

Opinion by

Judge METZGER.

Petitioner, D.C. Burns Realty and Trust (taxpayer), appeals from an order of the Board of Assessment Appeals (BAA) which dismissed taxpayer’s consolidated administrative appeals from adverse rulings by respondent, the Jefferson County Board of County Commissioners (County Board), denying taxpayer’s petitions for an abatement or refund of a portion of its 1989 property taxes. We conclude that, under the applicable statutory scheme, the BAA was required to consider the merits of taxpayer’s overvaluation claims under the abatement and refund procedure here, and we…