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

Summary

Justice Martinez dissented, concluding that the statute's plain language mandates a successful taxpayer's refund of costs, including witness fees, while leaving only the amount of the award to the court or Board of Assessment Appeals. The dissent rejected the majority's finding of ambiguity and its reliance on legislative history involving materially different statutory language. Justice Coats, dissenting, likewise would have read the statute as mandating a refund of costs and criticized the majority's contrary construction.