Opinion ID: 1198748
Heading Depth: 2
Heading Rank: 2

Heading: Defense of Impossibility.

Text: The respondents assert that a writ in the nature of mandamus cannot be issued because compliance with such a writ would be impossible. Factual impossibility is indeed a recognized affirmative defense to the issuance of a writ of mandamus. See People v. Hively, 139 Colo. 49, 336 P.2d 721 (1959); Agricultural Ditch Co. v. Rollins, 42 Colo. 267, 93 P. 1125 (1908). Factual impossibility, however, has not been shown here. The respondents admit that a great number of Colorado county assessors were subject to similar orders of the State Board to increase valuations and that most of these assessors have indicated their intention to comply. We cannot ignore the fact that 45 assessors were ordered to make adjustments and only these three claim the orders imposed impossible burdens. Indeed, other counties with fewer staff personnel and more properties to be reassessed have been implementing the increases ordered. The respondents, too, could have complied with the order. [8] We hold that if any impossibility is involved, it was created by delay incident to the respondents' failure to follow the State Board's order and cannot now be raised as a defense to the issuance of a writ of mandamus. See Colorado Fuel & Iron Co. v. Adams, 14 Colo.App. 84, 60 P. 367 (1899) (impossibility is no defense if created by the party asserting it).