Valley Country Club v. Board of Assessment Appeals

FISCHBACH, Judge.

Defendants, Board of Assessment Appeals (BAA) and the State Property Tax Administrator, appeal the district court’s reinstatement of the Arapahoe Board of County Commissioners’ decision granting plaintiff’s petition for a tax abatement. The issue before us is whether the district court erred in concluding that the BAA acted in excess of its statutory jurisdiction in relitigating the facts of the case. We find no error and affirm the order of the district court.

In June 1985, plaintiff, Valley Country Club, filed a petition for abatement or refund of 1983 taxes for property…