MLS PROPS. v. WELD CTY. BD. OF EQUALIZATION

Court of Appeals No. 21CA0552.

523 P.3d 458 (2022)

2022 COA 117

MLS PROPERTIES LLC, 736 Baseline LLC, 2528 W. 16th Street LLC, 3200 Village Vista Drive LLC, Adams Bank Trust, Ashton Greeley Property LLC, Scott T. Banzhaf, BFI Medical Waste Inc., Boulder Marine Inc., Boulder Scientific Company, Brown Business Properties LLC, C & K Investment Properties LLC, Capitol 3109 LLC, Carbon Element SPE LLC, Code 3 Associates, Inc., Crestone Peak Resource Holdings LLC, Diesel Service Property LLC, Early Education Enterprises LLC, EJ Holdings Inc., Exit LTP Investments LLC, FEI Energy Fund LLC, Ferrous Development LLC, First National Bank of Johnstown, Garretson Family Partnership LLLP, GEP Investments Inc., Gtuida LLC, Highway 119 LLC, Jagadar LLC, Kersey Hotel LLC, Liberty Aviation LLC, Marsid Land LLC, MJ 3106 LLC, Mountain States Rosen LLC, MP 4665 LLC, Nan Madeira Stuart Trust, Norlarco Credit Union, NVW LLC, Par 4 Properties LLC, Phi Enterprises LLC, Raw Property LLC, RC 4689 LLC, Riggs & Dicken Properties LLC, Ritchie Bros. Properties Inc., Rolinda Colorado Co LTD, Silver Coin Investments, Texas Roadhouse Holdings LLC, Union Colony Bank, Ana Uyemjura, Weaver 880 LLC, Westlake Village II LLC, Westlake Village LLC, White Peaks Property II LLC, Wide Open Real Estate LLC, Willco IV Development LLLP, Willco VIII Development LLLP, Plaintiffs-Appellants, v. WELD COUNTY BOARD OF EQUALIZATION and Brenda Dones, Weld County Assessor, Defendants-Appellees.

Colorado Court of Appeals, Div. VII.

Announced October 6, 2022.


Attorney(s) appearing for the Case

Hutchinson Black and Cook, Glen F. Gordon , Boulder, Colorado; Law Offices of James P. Bick, Jr. PC, James P. Bick, Jr. , Chesterfield, Missouri, for Plaintiffs-Appellants.

Bruce Barker , County Attorney, Karin McDougal , Assistant County Attorney, Greeley, Colorado, for Defendants-Appellees.

Nancy Rodgers , City and County Attorney, Patricia W. Gilbert , Deputy City and County Attorney, Broomfield, Colorado, for Amicus Curiae City and County of Broomfield Assessor and Board of Equalization.

Ron Carl , County Attorney, Benjamin P. Swartzendruber , Assistant County Attorney, Littleton, Colorado, for Amicus Curiae Arapahoe County Assessor and Board of Equalization.

Ben Pearlman , County Attorney, Michael A. Koertje , Assistant County Attorney, Boulder, Colorado, for Amicus Curiae Boulder County Assessor and Board of Equalization.

Heidi M. Miller , County Attorney, Meredith P. Van Horn , Assistant County Attorney, Brighton, Colorado, for Amicus Curiae Adams County Assessor and Board of Equalization.

Kimberly Sorrells , County Attorney, Rebecca Klymkowsky , Assistant Deputy County Attorney, Rachel Bender , Parker Smith , Jason Soronson , Assistant County Attorneys, Golden, Colorado, for Amicus Curiae Jefferson County Assessor and Board of Equalization.

Kenneth R. Hodges , County Attorney, Steven Klaffky , Senior Assistant County Attorney, Colorado Springs, Colorado, for Amicus Curiae El Paso County Assessor and Board of Equalization.

Amy T. Markwell , County Attorney, Telluride, Colorado, for Amicus Curiae San Miguel County Assessor and Board of Equalization.

Lance J. Ingalls , County Attorney, Dawn L. Johnson , Senior Assistant County Attorney, Megan L. Taggart , Assistant County Attorney, Castle Rock, Colorado, for Amicus Curiae Douglas County Assessor and Board of Equalization.

Erick Knaus , County Attorney, Lynaia M. South , Senior Assistant County Attorney, Steamboat Springs, Colorado, for Amicus Curiae Routt County Assessor and Board of Equalization.

Philip J. Weiser , Attorney General, Robert H. Dodd , First Assistant Attorney General, John H. Ridge , Senior Assistant Attorney General, Jessica E. Ross , Assistant Attorney General, Denver, Colorado, for Amicus Curiae The Colorado Property Tax Administrator.

Todd M. Starr , County Attorney, Andrea Nina Atencio , Chief Deputy County Attorney, John R. Rhoads , Assistant County Attorney II, Grand Junction, Colorado, for Amicus Curiae Mesa County Assessor and Board of Equalization.

Kathryn L. Schroeder , Pueblo West, Colorado, for Amicus Curiae Colorado Assessors' Association.

Kristin Bronson , City Attorney, Charles T. Solomon , Assistant City Attorney, Paige A. Arrants , Assistant City Attorney, Denver, Colorado, for Amicus Curiae City and County of Denver Assessor and Board of Equalization.

William G. Ressue , County Attorney, David P. Ayraud , Deputy County Attorney, Fort Collins, Colorado, for Amicus Curiae Larimer County Assessor.


¶ 1 In Colorado, real property value for property tax assessment is calculated every two years. The county assessor determines the "level of value" of a property, which takes effect on January 1 of odd-numbered years. § 39-1-104(10.2)(d), C.R.S. 2021. Typically, the property's level of value is carried over to the...

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