Supreme Court Case No. 22SC798.

531 P.3d 1000 (2023)

2023 CO 26

MJB MOTELS LLC; Samarah Investments LLC; Meek Enterprises LLC; Tosh Amir; MW Real Estate LLC; Palmetto Club Associates LLP; Winddrift Associates LLC; Sheridan LLC; Pickerings LLC; 2220 Rand, LLC; FGS Retail & Commercial Operations LLC; Firestone Real Estate Leasing Company; Kong Real Estate Holdings LLC; SFCA LLC; Rocky Mountain School of Art Inc; Schreivogel Investments LLC; Baron Ventures LLC; 875 Tabor Street LLC; Garney Holding Co; Dean Carson Grape St LLC; Golden Automotive Group Holdings LLC; Public Service Employees Credit Union; MPSC Limited Liability; Marketplace at Ken Caryl LTD Liability Co; GEP Investments Inc; Sooper Credit Union; Sartorius Corporation; Texas Roadhouse Holdings LLC; TR Alkire LLC; DLDL LLC; Deep Sky Holdings LLC; Software Bisque Inc; Alma D Gianolini Grandchildrens Trust; BTP 10445 Town Center LLC; New World Ventures LLC; Lee Doud Inc; Fawcett Enterprises LLC; B C S Community Credit Union; 9797 West Colfax LLC; Lifeloc Technologies Inc; Robb Street LLC; Brettler Real Estate Inc; Mauldin 50 LLP; The Mountainview Group LLC; Kastin Company, LLC; Keystone Group LLC; Suman Properties LLC; Hill Industries LLC; Hill Real Estate Rental LLC; Buffalo Partners LP; Raeouf Mohammad; Tehrani Simin; Sautter Arvada School Property LLC; Vivian Fortress LLC; Carol Pack Living Trust; Simms LLC; Norton Frickey Family Partnership; Kim R Haarberg; North Bear Meadows LLC; 1600 Garrison Street LLC; 9201 West Colfax Avenue LLC; Braman Colorado European Imports Inc.; 6833 Joyce Street LLC; Maxson Holdings LLC; Denver Area Council Boy Scouts of America; Southwestern Investments LLC; MNR LLC; J&S Holdings LLC; Showme Mountain Investors LLC; DDK Properties LLC; Janey Blehm; Terry Blehm; Surkalo Harry Mtarri; Paul B Trost; Bear Land Holdings LLC; Ivarsson LLC; Stern Lawrence Holdings LLC; Parkview Place LLC; United Land Investments LLC; Partners Credit Union; Solera National Bank; 6350 AEF LLC; Semcken Commercial LLC; Garlock Pipeline Technologies Inc; 10639 Bradford LLC; Castle Court LLC; 430 Indiana LLC; Going Green LLC; Signature Assisted Living LP; FFT Holdings LLC; SCFT Holdings LLC; Westland LLC; Ralston Development Corporation; Premium Panels Inc; Associated Bodywork & Massage Professionals; Yukon Court Apartments Holding Company LLC; Terra Village Apartments Holding Company LLC; Wellington Resources LLC; 1150 Catamount LLC; 4240 Kipling LLC; Summit Commercial Properties I LLC; 150 Capital Drive LLC; Domenico Real Estate Partnership III LLP; Maxim United LLC; PWN 1 LLC; Tebo Superstore LLC; 15000 W Kendrick St LLC; Morton Properties LLC; Hennessey; CFC Investments LLC; 4301 Wadsworth LLC; Doris N Guernsey; Paul L Guernsey; Enger Enterprises LLC; Warren Family Funeral Homes Inc; LHI Group LLC; 55 West LLC; TF Holdings LLC; UGWUD Properties LLC; Clay & Imes Inc; Creekside West Partnership LLP; Cheryl Rogers; Aleksander Staninovski & Ivka Staninovski Trust; Bridgestone Company LLC; Vlade Sekulovski; Tome Nechovski Living Trust; LFP&JP JJC; El Rancho Colorado Restaurant LLC, Petitioners v. COUNTY OF JEFFERSON BOARD OF EQUALIZATION and Scott Kersgaard, Jefferson County 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   Matthew A. Simonsen Boulder, Colorado.

Attorneys for Respondents: Jefferson County Attorney's Office Amber J. Munck , Assistant County Attorney Jason W. Soronson , Assistant County Attorney Golden, Colorado.

Attorneys for Amici Curiae Assessor for Larimer County; Assessors and Boards of Equalization for Adams County, Arapahoe County, Boulder County, El Paso County, Mesa County, Routt County, Eagle County, Weld County, the City and County of Broomfield, and the City and County of Denver; and Colorado Assessor's 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 Office of the City & County Attorney of the City & County of Broomfield Patricia W. Gilbert , Deputy City and County Attorney Broomfield, Colorado Denver City Attorney's Office Charles T. Solomon , Assistant County Attorney Paige A. Arrants , Assistant County Attorney Denver, Colorado Kathryn L. Schroeder Pueblo West, Colorado El Paso County Attorney's Office Steven Klaffky , Senior Assistant County Attorney Colorado Springs, 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 Eagle County Attorney's Office Christina C. Hooper , Senior Assistant County Attorney Eagle, 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 Jessica E. Ross , Assistant Attorney General Denver, Colorado.


¶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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