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eBook details

• Title: Chew v. Board of Assessment Appeals
• Author : Colorado Court of Appeals No. 83CA0025
• Release Date : January 23, 1983
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 56 KB

Description

Opinion by JUDGE PIERCE In this action challenging retroactive assessment of property taxes on real property omitted from the assessment rolls, plaintiffs, Mildred L. Chew, Irvin H. Jones, Ivan H. Jones, and George E. Jones (Chew), appeal the order entered by the district court which affirmed the ruling of defendant Board of Assessment Appeals (Board).We affirm. Chew owns real property located in Denver upon which they erected improvements in 1972. After completion of the new construction, Chew received notices of assessment and levies of taxes on the land which were paid in a timely fashion for the tax years 1973 through 1980. In April 1981, however, Chew received notice that the assessed valuation of the property in question had been increased by the assessor, retroactively, for the tax years 1973 through 1980, for the ""value of improvements"" located on the land.

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