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GERGANOFF v. BOARD OF ASSESSMENT APPEALS

No. 08CA2348.

222 P.3d 395 (2009)

Mark W. GERGANOFF and Robin E. McIntosh, Petitioners-Appellants, v. BOARD OF ASSESSMENT APPEALS, Appellee, and Jefferson County Board of Equalization, Respondent-Appellee.

Colorado Court of Appeals, Div. V.

September 17, 2009.

Attorney(s) appearing for the Case

Mark W. Gerganoff, Golden, Colorado, for Petitioners-Appellants.

John W. Suthers, Attorney General, Lisa Brenner-Freimann, Assistant Attorney General, Denver, Colorado, for Appellee.

Ellen G. Wakeman, County Attorney, Eric T. Butler, Deputy County Attorney, James L. Burgess, Deputy County Attorney, Golden, Colorado, for Respondent-Appellee.

Michael Koertje, County Attorney, Boulder, CO, for Amicus Curiae Boulder County Board of Equalization.

Kathryn Schroeder, County Attorney, George Rosenberg, Deputy County Attorney, Breena Meng, Deputy County Attorney, Littleton, Colorado, for Amicus Curiae Arapahoe County Board of Equalization.

David R. Fine, City Attorney, David Cooke, Assistant City Attorney, Denver, CO, for Amicus Curiae City and County of Denver Board of Equalization.

Kelly Dunnaway, County Attorney, Robert Clark, Senior Assistant County Attorney, Michelle Whisler, Senior Assistant County Attorney, Castle Rock, Colorado, for Douglas County Board of Commissioners.

Opinion by Judge NEY.*

Appellants, Mark W. Gerganoff and Robin E. McIntosh (Taxpayers), appeal the Board of Assessment Appeals' orders denying their motion for costs incurred in their 2007 property tax assessment protest. We reverse the orders and remand.

I. Background

Taxpayers own real property in Jefferson County. The County assigned the property an actual value of $500,430 for the 2007 property tax year. Taxpayers...

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