In October of 2022, the Colorado Court of Appeals, Division VII rendered an opinion in MLS Properties LLC v. Weld County Board of Equalization.  While this case is the first to reach the Colorado Court of Appeals, there were, at the time, twelve similar claims pending throughout Colorado. In these cases, the most notable issue was how to interpret C.R.S. 39-1-104(11)(b)(I), which allows a taxpayer to have their property revalued by the county assessor to account for “unusual conditions” (the “Unusual Conditions Statute”).

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