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BOARD OF ASSESSMENT APPEALS v. SAMPSON

No. 03SC451.

105 P.3d 198 (2005)

BOARD OF ASSESSMENT APPEALS, Petitioner, v. Richard F. SAMPSON and Teller County Board of Equalization, Respondents.

Supreme Court of Colorado.

As Modified on Denial of Rehearing January 31, 2005.

Attorney(s) appearing for the Case

Ken Salazar, Attorney General, John D. Baird, First Assistant Attorney General, Lisa R. Brenner, Assistant Attorney General, Denver, for Petitioner.

Sparks Willson Borges Brandt & Johnson, P.C., Stephen A. Hess, Colorado Springs, for Respondents.

MARTINEZ, Justice.

We granted certiorari in this real property tax case to determine whether the court of appeals assigned the appropriate burden of proof to a taxpayer in a proceeding before the Colorado Board of Assessment Appeals ("BAA"). Sampson v. Teller County Bd. of Equalization, 80 P.3d 861, 862 (Colo.App.2003). In Sampson, the court of appeals held that the burden of proof in the BAA proceedings is on the taxpayer...

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