Colo. Rev. Stat. » Title 39
Colorado Revised Statutes

Colo. Rev. Stat. § 39-8-109 (2026)

Effects of board of assessment appeals or district court decision

✓ current as of July 2026
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(1) If upon appeal the appellant is sustained, in whole or in part, then the appellant shall provide a copy of the order or judgment of the board of assessment appeals or district court, as the case may be, to the county assessor. If the order or judgment has been appealed, then the appellant shall present to the county assessor a copy of the original order or judgment of the board of assessment appeals or district court and copies of all further decisions of the board of assessment appeals, district court, court of appeals, and supreme court. Upon presentation to the treasurer by the county assessor of a copy of the order or judgment of the board of assessment appeals or district court, as the case may be, and, if the case has been appealed, copies of all further decisions of the board of assessment appeals, district court, court of appeals, and supreme court, modifying the valuation for assessment of the property, the appellant, identified as the petitioner or plaintiff on the order or judgment of the board of assessment appeals or district court, shall forthwith receive the appropriate refund of taxes and delinquent interest thereon, together with refund interest at the same rate as delinquent interest as specified in section 39-10-104.5. Such refund interest shall only accrue from the date on which payment of taxes and delinquent interest thereon was received by the treasurer. Such refund shall be paid to the appellant even if the appellant is not the current owner of the property. The appellant and the county shall each be responsible for their respective costs in said court or board of assessment appeals, as the case may be.

(2) In the event that the treasurer refunds taxes and interest to the appellant based on a modification of the valuation for assessment of the property pursuant to subsection (1) of this section, the treasurer shall be entitled to reimbursement for the refund of taxes and interest pro rata by all jurisdictions receiving payment thereof and may request reimbursement from the jurisdictions or offset the reimbursements against subsequent payments. The provisions of this subsection (2) shall not apply to a city and county.

Source: L. 64: R&RE, p. 713, § 1. C.R.S. 1963: § 137-8-7. L. 70: p. 386, § 24. L. 89: Entire section amended, p. 1466, § 32, effective June 7. L. 90: Entire section amended, p. 1719, § 7, effective June 7; entire section amended, p. 1087, § 55, effective July 1. L. 92: Entire section amended, p. 2224, § 7, effective April 9; entire section amended, p. 2185, § 67, effective June 2. L. 93: Entire section amended, p. 306, § 6, effective April 7. L. 2002: Entire section amended, p. 843, § 5, effective August 7. L. 2005: Entire section amended, p. 153, § 1, effective April 5. L. 2008: Entire section amended, p. 1247, § 6, effective August 5. L. 2010: (1) amended, (SB 10-138), ch. 155, p. 533, § 1, effective August 11.

ARTICLE 9 State Board of Equalization Editor's note: This article was repealed and reenacted in 1964. For historical information concerning the repeal and reenactment, see the editor's note before the article 1 heading.

Notes of Decisions
Cited in 9 cases, 1976–2010 · leading case: Jefferson Cnty. Bd. of Equalization v. Gerganoff, 241 P.3d 932 (Colo. 2010).
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Jefferson Cnty. Bd. of Equalization v. Gerganoff, 241 P.3d 932 (Colo. 2010). · cites it 51× “[1] We granted certiorari on the following issue: Whether section 39-8-109, C.R.S. (2008), requires the Board of Assessment Appeals to award costs to taxpayers whose appeal is sustained in part.”
Gates Rubber Co. v. State Bd. of Equalization, 770 P.2d 1189 (Colo. 1989). · cites it 20× “In addition, the district court ordered the Boards to pay the Taxpayers interest on the overpayment of taxes at the annual rate of six percent under section 39-8-109, rejecting the Taxpayers’ claim that they were entitled to recover interest at the annual rate of twelve percent…”
Bd. of Assessment Appeals v. Benbrook, 735 P.2d 860 (Colo. 1987). · cites it 5× “§ 39-8-109, 16B C.R.S. (1982). Under section 39-5-122, the assessor is required to hear and decide, beginning the first working day of June and concluding by June 25, all protests concerning valuation of taxable real property for the current year.”
Am. Mobilehome Ass'n, Inc. v. Dolan, 553 P.2d 758 (Colo. 1976). · cites it 3× “Though owners of movable structures must pay their taxes before their appeals, section 39-8-109, C.R.S. 1973, provides that they can recover costs and a refund with interest of any overpaid taxes from the appeals board or the district court.”
GERGANOFF v. Bd. of Assessment Appeals, 222 P.3d 395 (Colo. Ct. App. 2009). · cites it 8× “In opposition to the motion, the County argued that section 39-8-109 authorizing an award for costs incurred by the prevailing party was not mandatory but discretionary, the BAA had not enacted any rule providing for costs, and Taxpayers' expert fees were unnecessary and…”
B.A. Leasing Corp. v. State Bd. of Equalization, 745 P.2d 254 (Colo. Ct. App. 1987). · cites it 7× “Various taxpayers appeal from the judgment of the trial court directing taxing authorities to pay refunds at six percent per annum interest pursuant to § 39-8-109, C.R.S. (1982 RepLVol. 16B). We affirm.”
Dove Valley Bus. Park Assocs., Ltd. v. Bd. of Cnty. Commissioners of Arapahoe Cnty., 923 P.2d 242 (Colo. Ct. App. 1996). · cites it 4× “” See also § 39-8-109 (“he shall forthwith receive the appropriate refund of taxes and penalty interest ”) (emphasis added).”
Telluride Co. v. San Miguel Cnty. Bd. of Equalization, 928 P.2d 1358 (Colo. Ct. App. 1996). · cites it 3× “Section 39-8-109, C.R.S. (1994 Repl. Vol.”
Telluride v. San Miguel Cty. Bd. of Equal., 928 P.2d 1358 (Colo. Ct. App. 1997). · cites it 3× “Section 39-8-109, C.R.S. (1994 Repl. Vol.”
Colo. Rev. Stat. § 39-8-109(1): 2 cases
Jefferson Cnty. Bd. of Equalization v. Gerganoff, 241 P.3d 932 (Colo. 2010). “[1] We granted certiorari on the following issue: Whether section 39-8-109, C.R.S. (2008), requires the Board of Assessment Appeals to award costs to taxpayers whose appeal is sustained in part.”
GERGANOFF v. Bd. of Assessment Appeals, 222 P.3d 395 (Colo. Ct. App. 2009). “In opposition to the motion, the County argued that section 39-8-109 authorizing an award for costs incurred by the prevailing party was not mandatory but discretionary, the BAA had not enacted any rule providing for costs, and Taxpayers' expert fees were unnecessary and…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.