CO Code § 39-8-109 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 8 - County Boards of Equalization|§ 39-8-109. Effects of Board of Assessment Appeals or District Court Decision

  If upon appeal the appellant is sustained, in whole or in part, then the appellant shall provide a copy of the order or judgment of the board of assessment appeals or district court, as the case may be, to the county assessor. If the order or judgment has been appealed, then the appellant shall present to the county assessor a copy of the original order or judgment of the board of assessment appeals or district court and copies of all further decisions of the board of assessment appeals, district court, court of appeals, and supreme court. Upon presentation to the treasurer by the county assessor of a copy of the order or judgment of the board of assessment appeals or district court, as the case may be, and, if the case has been appealed, copies of all further decisions of the board of assessment appeals, district court, court of appeals, and supreme court, modifying the valuation for assessment of the property, the appellant, identified as the petitioner or plaintiff on the order or judgment of the board of assessment appeals or district court, shall forthwith receive the appropriate refund of taxes and delinquent interest thereon, together with refund interest at the same rate as delinquent interest as specified in section 39-10-104.5. Such refund interest shall only accrue from the date on which payment of taxes and delinquent interest thereon was received by the treasurer. Such refund shall be paid to the appellant even if the appellant is not the current owner of the property. The appellant and the county shall each be responsible for their respective costs in said court or board of assessment appeals, as the case may be.    In the event that the treasurer refunds taxes and interest to the appellant based on a modification of the valuation for assessment of the property pursuant to subsection (1) of this section, the treasurer shall be entitled to reimbursement for the refund of taxes and interest pro rata by all jurisdictions receiving payment thereof and may request reimbursement from the jurisdictions or offset the reimbursements against subsequent payments. The provisions of this subsection (2) shall not apply to a city and county.     History. Source: L. 64: R&RE, p. 713, § 1. C.R.S. 1963: § 137-8-7. L. 70: P. 386, § 24. L. 89: Entire section amended, p. 1466, § 32, effective June 7. L. 90: Entire section amended, p. 1719, § 7, effective June 7; entire section amended, p. 1087, § 55, effective July 1. L. 92: Entire section amended, p. 2224, § 7, effective April 9; entire section amended, p. 2185, § 67, effective June 2. L. 93: Entire section amended, p. 306, § 6, effective April 7. L. 2002: Entire section amended, p. 843, § 5, effective August 7. L. 2005: Entire section amended, p. 153, § 1, effective April 5. L. 2008: Entire section amended, p. 1247, § 6, effective August 5. L. 2010: (1) amended,(SB 10-138), ch. 155, p. 533, § 1, effective August 11. History. Source: L. 64: R&RE, p. 713, § 1. C.R.S. 1963: § 137-8-7. L. 70: P. 386, § 24. L. 89: Entire section amended, p. 1466, § 32, effective June 7. L. 90: Entire section amended, p. 1719, § 7, effective June 7; entire section amended, p. 1087, § 55, effective July 1. L. 92: Entire section amended, p. 2224, § 7, effective April 9; entire section amended, p. 2185, § 67, effective June 2. L. 93: Entire section amended, p. 306, § 6, effective April 7. L. 2002: Entire section amended, p. 843, § 5, effective August 7. L. 2005: Entire section amended, p. 153, § 1, effective April 5. L. 2008: Entire section amended, p. 1247, § 6, effective August 5. L. 2010: (1) amended,(SB 10-138), ch. 155, p. 533, § 1, effective August 11.    ANNOTATION   When refund of taxes sought. When a taxpayer's appeal of the imposition of an increased tax on his property is sustained and the board or court's decision occurs after the challenged property tax is due, §§ 39-1-113 and 39-10-114 apply to the refund of taxes paid under this section. Bd. of Assess. Appeals v. Benbrook, 735 P.2d 860 (Colo. 1987).   When appeal is brought under § 39-8-101 et seq., this section provides that the taxpayer receive a refund together with interest thereon at the rate of 6% per annum. B.A. Leasing Corp. v. State Bd. of Equal., 745 P.2d 254 (Colo. App. 1987), aff'd sub nom. Gates Rubber Co. v. Bd. of Equalization, 770 P.2d 1189 (Colo. 1989).   Whether or not to award costs to a successful appellant remains within the discretionary powers of the board of assessment appeals. Jefferson County Bd. of Equaliz. v. Gerganoff, 241 P.3d 932 (Colo. 2010).   Applied in Am. Mobilehome Ass'n v. Dolan, 191 Colo. 433 , 553 P.2d 758 (1976).