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YEN, LLC v. JEFFERSON CTY. BD. OF COMM'RS

Court of Appeals No. 20CA0516.

498 P.3d 1140 (2021)

2021 COA 107

YEN, LLC, Petitioner-Appellee, v. JEFFERSON COUNTY BOARD OF COMMISSIONERS, Respondent-Appellant, and Board of Assessment Appeals, Appellee.

Colorado Court of Appeals, Div. VI.

Announced August 12, 2021.

Attorney(s) appearing for the Case

Goldstein Law Firm, L.L.C., Mark W. Gerganoff , Denver, Colorado, for Petitioner-Appellee.

Kimberly Sorrells , County Attorney, Rebecca Klymkowsky , Assistant County Attorney, Rachel Bender , Assistant County Attorney, Jason W. Soronson , Assistant County Attorney, Golden, Colorado, for Respondent-Appellant.

Philip J. Weiser , Attorney General, Ashley Barrett Carter , Assistant Attorney General, Denver, Colorado, for Appellee Board of Assessment Appeals.

¶ 1 This case requires us to address county tax assessors' authority to correct errors in real property valuations. The Jefferson County Board of Commissioners (the county) appeals an order of the Board of Assessment Appeals (BAA) voiding the county's corrected notice of valuation (NOV) for real property owned by taxpayer...

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