Jefferson County Board of Equalization, Petitioner v. Mark W. Gerganoff, Robin E. McIntosh, and Board of Assessment…

Summary

The court held that section 39-8-109(1) does not require the Board of Assessment Appeals to award costs to a taxpayer whose property-tax appeal is sustained in whole or in part. Reading the statutory text in context, considering the statutory scheme and legislative history, the court concluded that the Board has discretion whether to award costs and reversed the court of appeals. Justice Martinez, joined by Justice Eid, and Justice Coats dissented, concluding that the statute mandates a cost award while leaving only its amount discretionary.