Supreme Court of Colorado
MJB Motels LLC S amarah Investments LLC Meek Enterprises LLC Tosh Amir MW Real
May 30, 20232023 CO 26
Summary
The court affirmed dismissal of commercial property owners' complaint seeking 2020 property-tax revaluation based on COVID-19 and related public-health orders. It held that COVID-19 was not a detrimental act of nature and that the orders regulated commercial operations and improvements rather than the use of land itself, so neither qualified as an unusual condition requiring mid-cycle revaluation. The court also concluded that the pandemic's economic effects did not independently trigger revaluation under the statutory scheme.