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

Summary

The court held that a taxpayer has no statutory right to abatement or refund of personal property taxes it paid after intentionally reporting fictitious assets. The statutory grounds for relief address assessor valuation errors, irregularities, clerical mistakes, and mistaken overvaluation, not intentional taxpayer misrepresentation, so the court reversed and reinstated the Board of Assessment Appeals' dismissal. Justice Coats, dissenting, would have allowed the refund under the statute and disputed both the majority's factual premise and its interpretation of the statutory scheme.