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

Summary

The court held that the statute did not require the Board of Assessment Appeals to award costs when a taxpayer partially prevailed in a property-valuation appeal. The statute's language, structure, and legislative history established that any cost award remained discretionary, although the taxpayer was entitled to receive a refund if costs were awarded. The court therefore reversed the court of appeals and declined to award the taxpayers costs on appeal. Justice Martinez, joined by Justice Eid, and Justice Coats dissented, concluding that the statute mandated a cost award while leaving only the amount discretionary.