Board of Assessment Appeals v. Valley Country Club

Justice ROVIRA delivered the Opinion of the Court.

The Board of Assessment Appeals (Board) and the Property Tax Administrator (Administrator) challenge the court of appeals determination in Valley Country Club v. Board of Assessment Appeals, 778 P.2d 285 (Colo.App.1989), that the Board improperly conducted a de novo review in a taxpayer’s appeal from the Administrator’s order. Because we find that the Board was not precluded from conducting a de novo review, we reverse the court of appeals and remand with directions to reinstate the Board’s order.

I

The Valley Country Club (Valley) owns real…