Asphalt Specialties, Co. v. City of Commerce City

Opinion by

Judge TERRY.

In this case, we consider whether a local government that enacts its own avenue for appeal of a sales or use tax assessment under section 29-2-106.1(9), C.R.S.2008, may decline to hold a hearing requested by the taxpayer and issue a decision thereon, thus depriving the taxpayer of the right to appeal. We conclude that where the local government has created its own avenue for appeal that establishes, as a prerequisite to appeal, a final decision rendered after a hearing, the local government may not rely on provisions of section 29-2-106.1(8) or (8), C.R.8.2008, to…