Court Opinion

ID: 9534109
Source: CourtListenerOpinion
Date Created: 2023-08-07 04:36:52.029237+00
Date Added: 2024-06-11T13:29:34.439215
License: Public Domain

ERICKSON, Justice,
dissenting:
I respectfully dissent. This is yet another denial of a taxpayer’s right to recover an overpayment of taxes due to clerical error under section 39-10-114, 16B C.R.S. (1982). The majority opinion is supported in part by Coquina Oil Corp. v. Larimer County Board of Equalization, 770 P.2d 1196 (Colo.1989). For the reasons set forth in my dissent to Coquina Oil Corp., I dissent in this case.
I dissent because the majority has imposed unreasonable limitations on a taxpayer’s right to recovery of an overpayment of taxes under section 39-10-114 in this case and in Amoco Production Company v. State Board of Assessment Appeals, 770 P.2d 1207 (Colo.1989). In my view, limiting and denying recovery under section 39-10-114 except for the three circumstances set out in the majority opinion ignores the plain wording of the statute and is not supported by the prior decisions of this court. The limitations imposed by the majority for recovery under section 39-10-114, unduly restricts recovery under the clear language in Board of Assessment Appeals v. Benbrook, 735 P.2d 860 (Colo.1987).
I am authorized to say that Justice LOHR and Justice KIRSHBAUM join in this dissent.