Podoll v. Arapahoe County Board of Equalization

Judge ROY

dissenting.

In my view, the trial court abused its discretion in holding that plaintiffs met their burden of showing that the assessments were incorrect. Therefore, I respectfully dissent.

The dispute here concerns only the value of residential improvements. The assessor, in the first instance, made a determination of market value using a “mass appraisal” technique based on recent sales in the vicinity using procedures approved by the Property Tax Administrator. While the technique is somewhat complex, in essence, the assessor determines the actual value by first ascertaining the…