§ 39-4-109 — Judicial review

Colorado § 39-4-109

• Jurisdiction: Colorado
• Title 39: Taxation
• Art.: Valuation of Public Utilities

Text

(1) Any petitioner or any other public utility,
assessor, or board of county commissioners adversely affected or the administrator
may appeal any decision of the board of assessment appeals or the district court
denying a petition in whole or in part to the court of appeals. No new or additional
evidence may be introduced in the court of appeals unless such other public utility,
assessor, or board of county commissioners adversely affected has had no
opportunity to present such evidence at the hearing before the board of
assessment appeals or at the trial in the district court; otherwise, the cause shall be
heard on the record of the board of assessment appeals or the district court, which
shall be certified by it to the court in which the appeal was taken. Whenever any
new or additional evidence is introduced, the court, in its discretion, may remand
the case to the board of assessment appeals or the district court for rehearing.

(2) An appeal may be taken to the court of appeals according to the
Colorado appellate rules and the provisions of section 24-4-106 (11), C.R.S., after the
decision of the board of assessment appeals or the district court is issued, but, if
the appeal is taken by the public utility actually owning the property involved in the
petition to the board of assessment appeals or the district court, such public utility
shall pay the full amount of all taxes levied upon the valuation for assessment of its
property and plant to the treasurer of the county in which the same is located prior
to taking its appeal.

(3) If, upon appeal to the court of appeals, the petitioner is sustained, in
whole or in part, then, upon presentation to the treasurer to whom the taxes were
paid of a certified copy of the order modifying the valuation for assessment of its
property and plant, the treasurer shall forthwith make the appropriate refund of
taxes, together with refund interest at the same rate as delinquent interest as
specified in section 39-10-104.5, and the petitioner shall also be entitled to a refund
of costs incurred in the hearing before the board of assessment appeals or the trial
in the district court and in the appeal to the court or such portion thereof as the
court may decree; but, if judgment is for the board of assessment appeals, then the
board of assessment appeals shall receive its costs from the appellant. Such refund
interest shall only accrue from the date on which payment of taxes was received by
the treasurer from the petitioner.

Legislative History

Source: L. 64: R&RE, p. 694, � 1. C.R.S. 1963: � 137-4-9. L. 70: p. 385, � 22. L. 83: (1) and (2) amended, p. 2086, � 3, effective October 13. L. 90: Entire section amended, p. 1690, � 7, effective June 9. L. 92: (3) amended, p. 2224, � 6, effective April 9; (3) amended, p. 2185, � 66, effective June 2. L. 93: (3) amended, p. 305, � 5, effective April 7. L. 2000: Entire section amended, p. 1739, � 4, effective June 1.