Arapahoe County Board of Equalization v. Podoll

We granted certiorari to review the court of appeals decision in Podoll v. Arapahoe County Board of Equalization, 920 P.2d 861 (Colo.App.1995), which affirmed the district court’s reduction of the improvement assessments assigned to two residential properties.1 The trial court reduced the two properties’ improvement assessments to make them equal to the assessments assigned to a majority of properties in the same subdivision. The court of appeals affirmed, finding that the assessor had acted arbitrarily in valuing the subject properties. We reverse.

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Richard and Robert Podoll (the Podolls)…