H. Lawrence Hoyt , Boulder County Attorney, Michael A. Koertje , Assistant County Attorney, Boulder, Colorado, Attorneys for Amicus Curiae Boulder County Board of Equalization.
Hoban & Feola, LLC, Robert T. Hoban, Esq. , Denver, Colorado, Attorneys for Amici Curiae Jaki Barry, Jim Butler, Dan Edwards, OPLLC, Jamie and Kim McIntosh, Jeff Quinlan, STP, and SH.
Kathryn Schroeder , Arapahoe County Attorney, George Rosenberg , Assistant County Attorney, Breena N. Meng , Assistant County Attorney, Littleton, Colorado, Attorneys for Amicus Curiae Arapahoe County Board of Equalization.
David R. Fine , City Attorney, City and County of Denver, David V. Cooke , Assistant City Attorney, Municipal Operations Section, Denver, Colorado, Attorneys for Amicus Curiae City and County of Denver.
Supreme Court of Colorado, En Banc.
Chief Justice MULLARKEY delivered the Opinion of the Court.
I. Introduction
We granted certiorari in Gerganoff v. Board of Assessment Appeals,222 P.3d 395 (Colo.App.2009), to decide whether, upon sustaining in part a taxpayer's appeal of a county's property valuation, the state's Board of Assessment Appeals (the "BAA" or "Board") is required to award the taxpayer his...
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