HUNTER DOUGLAS v. CITY OF BROOMFIELD BOE

Supreme Court Case No. 22SC797.

531 P.3d 996 (2023)

2023 CO 27

HUNTER DOUGLAS INC.; Hunter Douglas Window Fashions Inc.; Auto Owners Insurance Company; Cutler Properties LLP; Rathlin Island Investment LLC; Auyeung Shun Yau; Rangeview Tech Center LLC; Patrick Tash Edu. Group Inc.; Wonderland Brewing CO LLC; AEW LT Broomfield Town Centre LLC; Dobico LLC; AWE Property Management LLC; JNT LLC; and BN Investments LLC, Petitioners, v. CITY AND COUNTY OF BROOMFIELD BOARD OF EQUALIZATION (BOE); and Jay Yamashita (replacing former Assessor Sandy Herbison), City and County of Broomfield Assessor, Respondents:.

Supreme Court of Colorado.

Rehearing Denied July 17, 2023.


Attorney(s) appearing for the Case

Attorneys for Petitioners: Law Offices of James P. Bick, Jr PC, James P. Bick, Jr. , Chesterfield, Missouri, Hutchinson Black and Cook, LLC, Glen F. Gordon , Boulder, Colorado.

Attorneys for Respondents: Broomfield City & County Attorney's Office, Nancy C. Rodgers , City and County Attorney, Patricia W. Gilbert , Deputy City and County Attorney, Broomfield, Colorado.

Attorneys for Amici Curiae Assessor for Larimer County; Assessors and Boards of Equalization for Adams County, Arapahoe County, Boulder County, Douglas County, Eagle County, El Paso County, Jefferson County, Mesa County, Routt County, San Miguel County, Weld County, and the City and County of Denver; and Colorado Assessors' Association: Adams County Attorney's Office, Meredith P. Van Horn , Assistant County Attorney, Brighton, Colorado, Arapahoe County Attorney's Office, Ronald A. Carl , County Attorney, Benjamin P. Swartzendruber , Assistant County Attorney, Littleton Colorado, Boulder County Attorney's Office, Michael A. Koertje , Assistant County Attorney, Boulder, Colorado, Kathryn L. Schroeder , Pueblo West, Colorado, Denver City Attorney's Office, Charles T. Solomon , Assistant County Attorney, Paige A. Arrants , Assistant County Attorney, Denver, Colorado, Douglas County Attorney's Office, Amy F. Edwards , Senior Assistant County Attorney, Castle Rock, Colorado, Eagle County Attorney's Office, Christina C. Hooper , Senior Assistant County Attorney, Eagle, Colorado, El Paso County Attorney's Office Steven Klaffky , Senior Assistant County Attorney, Colorado Springs, Colorado, Jefferson County Attorney's Office, Amber Munck , Assistant County Attorney, Jason Soronson , Assistant County Attorney, Golden, Colorado, Larimer County Attorney's Office, David P. Ayraud , Deputy County Attorney, Fort Collins, Colorado, Mesa County Attorney's Office, Andrea Nina Atencio , Chief Deputy County Attorney—Civil Division, John R. Rhoads , Assistant County Attorney II, Grand Junction, Colorado, Routt County Attorney's Office, Erick Knaus , County Attorney, Lynaia M. South , Senior Assistant County Attorney, Steamboat Springs, Colorado, San Miguel County Attorney's Office, Amy T. Markwell , County Attorney, Telluride, Colorado, Weld County Attorney's Office, Karin McDougal , Assistant County Attorney, Greeley, Colorado.

Attorneys for Amicus Curiae Colorado Property Tax Administrator: Philip J. Weiser , Attorney General, Robert H. Dodd , First Assistant Attorney General, John H. Ridge , Senior Assistant Attorney General, Danny Rheiner , Assistant Attorney General, Denver, Colorado.

JUSTICE MÁRQUEZ delivered the Opinion of the Court, in which CHIEF JUSTICE BOATRIGHT, JUSTICE HOOD, JUSTICE GABRIEL, JUSTICE HART, JUSTICE SAMOUR, and JUSTICE BERKENKOTTER joined.


¶1 This is one of several cases filed in Colorado in which commercial property owners have sued to compel the county assessor to revalue their properties and lower their property tax assessments for the 2020 tax year to account for the economic impacts of the COVID-19 pandemic. This case...

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