Opinion by Judge TERRY.
In this case, we consider whether a local government that enacts its own avenue for appeal of a sales or use tax assessment under section 29-2-106.1(9), C.R.S.2008, may decline to hold a hearing requested by the taxpayer and issue a decision thereon, thus depriving the taxpayer of the right to appeal. We conclude that where the local government has created its own avenue for appeal that establishes, as a prerequisite to appeal, a final decision...
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