Supreme Court of Colorado
Hunter Douglas Inc. Hunter Douglas Window Fashions Inc. Auto Owners Insurance Company Cutler Properties LLP Rathlin…
May 30, 2023531 P.3d 996
Summary
The court held that neither the COVID-19 pandemic nor public-health orders issued in response constituted an unusual condition requiring revaluation of the taxpayers’ commercial properties for the 2020 tax year. COVID-19 was not a detrimental act of nature, and the orders regulated commercial activity rather than the use of the land itself. The court therefore affirmed summary judgment for Broomfield.