EDUCHILDREN v. DOUGLAS BD. OF EQUALIZATION

Supreme Court Case No. 22SC799.

531 P.3d 986 (2023)

2023 CO 29

EDUCHILDREN LLC; HW Lee Group LLC; Pembrokeshire Investment LLC; Brett A Norden Irrevocable Trust; Bradley S. Norden Irrevocable Trust; Meridian Kings LLC; James S Thomas Separate Property Revocable Trust; Bridgestone Retail Operations LLC; Ready Mixed Concrete Company; Canvas Credit Union; Sierra Holdings LLC; Marolt Investment Group LLC; Texas Roadhouse of Parker LLC; Lawrence Construction Company; Main Street Professional Plaza LLC; Fawcett Group LLC; Clam Holdings LLC; Peerless Tyre Co; Tallio Investments Co 1 LLC; Wyldsky LLC; Loudeco LLC; 8381 SPL LLC; Park Meadows Mall LLC; AKM Family LLLP; 9910MTLLC; Mie Ward Infiniti; The Chateau in Castle Rock LLC; Roper LLC; Strawberry Hill Inc; Rocky Mountain Law Enforcement Credit Union; KBK Properties LLC; Eden Innovations LLC; Thomas J Rossiter; Virginia B Rossiter; ORS Park Inc; Fairs Properties LLC; Car Bis Co Park LLC; Shade Tree LLC; Shade Tree North LLC; 5555 Boatworks Drive LLC; 8808 South Colorado LLC; Titan Center LLC; Leuvano Investments LLC; North Dakota Holdings LLC; B Greenley Investments LLC; Harcus Holdings LLC; H&A Educational Enterprises LLC; E and T LI LLC; Caro Land Co II LLC; Caro Land Co LLC; SS Country Meadows LLC; Park Meadow Mall LLC; Herzman Niece's Exempt Trust; Wellington Resources LLC; Denver Aquatic Ventures LLC; Bernhard Baron; J&L Holdings LLC; and Fineline Investments, Petitioners, v. COUNTY OF DOUGLAS BOARD OF EQUALIZATION (BOE) and Lisa Frizell, County of Douglas Assessor, Respondents.

Supreme Court of Colorado.

Rehearing Denied July 17, 2023.


Attorney(s) appearing for the Case

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

Attorneys for Respondents: Douglas County Attorney's Office, S. Kelly Dunnaway , Deputy County Attorney, Amy Fawn Edwards , Castle Rock, Colorado.

Attorneys for Amici Curiae Assessor for Larimer County; Assessors and Boards of Equalization for Adams County, Arapahoe County, Boulder County, Eagle County, El Paso County, Jefferson County, Mesa County, Routt County, San Miguel County, City and County of Broomfield, and 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, 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, Eagle County Attorney's Office, Christina 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, Rebecca Klymkowsky , Assistant County Attorney, Parker Smith , 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, Jessica E. Ross , Assistant Attorney General, Denver, Colorado.

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


¶1 This is one of eleven similar cases filed by hundreds of commercial taxpayers in eleven Colorado counties. In each of these cases, the taxpayers seek a judicial remedy compelling their county's tax assessor to revalue their properties for the 2020 tax year. Here, the taxpayers are...

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