Boulder County Board of Commissioners; and Joann Groff, Colorado Property Tax Administrator, and Board of Assessment…

Summary

The court held that Colorado's property-tax refund statute does not authorize a refund when a taxpayer intentionally self-reports nonexistent personal property and pays taxes on it. Because the assessor relied on the taxpayer's information and made no valuation, classification, or clerical error recognized by the statute, HealthSouth had no statutory basis for relief. Justice Coats, dissenting, would have allowed the refund under the statutory text and disputed that HealthSouth had admitted intentional misconduct.