Opinion ID: 1172158
Heading Depth: 1
Heading Rank: 4

Heading: The Roles of the Board of Assessment Appeals and the County Tax Assessor

Text: A taxpayer dissatisfied with a BOE decision denying a petition in whole or in part has the option of submitting the case to arbitration pursuant to section 39-8-108.5, 16B C.R.S. (1994), or appealing the valuation set by the assessor or the adjusted BOE valuation to either the BAA or the district court of the county where the property is located for a trial de novo. See § 39-8-108(1). In the event of an appeal to the district court or BAA by the taxpayer, both the taxpayer and the assessor, who were the parties to the BOE proceeding, become parties to the BAA proceeding and have the right to present evidence. See § 39-8-107(1). The BOE notice to the taxpayer of his or her right to appeal must state that if the appeal is to the board of assessment appeals, the hearing before the board of assessment appeals shall be the last hearing at which testimony, exhibits, or any other type of evidence may be introduced by either party and that, if there is an appeal to the court of appeals ... the record from the hearing before the board of assessment appeals and no new evidence shall be the basis for the court's decision. § 39-8-107(1) (emphasis added). The words either party in this context refer to the petitioner and the assessor, as specified in a previous sentence of section 39-8-107(1) (On the basis of the testimony produced and the exhibits introduced, the board shall grant or deny the petition, in whole or in part, and shall notify the petitioner and the assessor in writing.). The BAA, or district court, is precluded from imposing a valuation on the property in excess of that set by the BOE: The valuation shall not be adjusted to a value higher than the valuation set by the county board of equalization pursuant to section 39-8-107, except as specifically permitted pursuant to section 39-5-125. [12] § 39-8-108(5)(a), 16B C.R.S. (1996 Supp.). With the exception of the cap placed by the BOE on subsequent valuation, the de novo proceeding before the BAA or district court is commonly understood as a new trial of an entire controversy, B.C., Ltd. v. Krinhop, 815 P.2d 1016, 1018 (Colo.App.1991), and any evidence that was or could have been presented before the BOE may be presented for a new and separate determination. See id. The statute, see § 39-8-107(1), directs that the county tax assessor, or the assessor's authorized representative, shall be present at a hearing before the BOE. Thus, under the statute, the taxpayer and the assessor are the advocates who participate in evidentiary presentation to the BOE. In addition, the assessor, having been a necessary and proper party to the proceedings before the BOE, is expected to testify and present documentary evidence de novo in the event the taxpayer appeals the BOE's decision. See Krinhop, 815 P.2d at 1018. At hearings before the BAA, parties may secure evidence by subpoena, see Rule 10, BAA Procedures, 8 C.C.R. 1301-1 (1997); 24-4-105(4) & (5), 10A C.R.S. (1988 & 1996 Supp.), may conduct discovery pursuant to a BAA order, utilizing the procedures of C.R.C.P. 26 through 37, and are required to exchange exhibits to be presented at trial ten days before the hearing, see Rule 11, BAA Procedures, 8 C.C.R. 1301-1 (1997). The rules of evidence for civil non-jury cases in district courts and the hearing provisions of the Administrative Procedure Act (APA), see § 24-4-105, 10A C.R.S. (1988 & 1996 Supp.), apply to BAA hearings. See Rule 14(b), BAA Procedures, 8 C.C.R. 1301-1 (1997). Upon request by the taxpayer, the assessor must make all of its data available at least two working days prior to the hearing. See § 39-8-108(5)(d), 16B C.R.S. (1994). The BAA is required to provide written findings of fact and conclusions of law to the parties. See Rule 18, BAA Procedures, 8 C.C.R. 1301-1 (1997); § 24-4-105. BAA decisions are reviewed by the court of appeals pursuant to APA section 24-4-106(11), see § 39-8-108(2), 16B C.R.S. (1994 & 1996 Supp.); Board of Assessment Appeals v. Colorado Arlberg Club, 762 P.2d 146, 149 (Colo.1988) (judicial review is governed by standards set forth in section 24-4-106 of APA). The court of appeals may set aside the BAA decision on various grounds including an abuse or clearly unwarranted exercise of discretion, or if it is otherwise contrary to law. § 24-4-106(7); Board of Assessment Appeals v. E.E. Sonnenberg & Sons, Inc., 797 P.2d 27, 34 (Colo.1990).