Justice BENDER delivered the Opinion of the Court.
In this property tax case, the respondents, the Arapahoe County Board of Commissioners (the county) and the Treasurer of Arapahoe County (the treasurer), refused to return the redemption interest paid by the petitioners (the taxpayers) on that portion of the taxpayers' real property taxes which was determined to be excessive and was refunded as a result of later protest and abatement proceedings. The taxpayers sued...
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