Maurer v. Young Life

Although my analysis is different, I agree with the majority that the Property Tax Administrator (Administrator) could not appeal a decision of the Board of Assessment Appeals (Board) until the right to seek judicial review was statutorily conferred upon her by the enactment of section 39-2-117(6), 16B C.R.S. (1988 Supp.), effective beginning in the 1984 tax year. This new section was part of H.B. 1583 entitled “Concerning Tax Appeals” which added several new statutory sections and amended others in order to permit the Administrator to seek judicial review of decisions by the Board of…