Portofino Corp. v. Board of Assessment Appeals

Opinion by

Judge JONES.

Petitioner, Portofino Corporation, appeals the order of the Colorado State Board of Assessment Appeals (Board) denying its petition for refund of taxes for the 1988 tax year. Petitioner’s sole contention on appeal is that the Board erred in determining that Colorado’s statutory tax abatement or refund provisions, as amended in 1988, were not available to it for the purpose of challenging an allegedly excessive valuation of its Arapahoe County property because petitioner had failed to utilize the protest and adjustment provisions of Colo. Sess.Laws 1988, ch. 269, §…