A Colorado property owner receives a Notice of Valuation showing a dramatic increase in her property's actual value. She files a timely protest with the county assessor, but the assessor upholds the original valuation. She then appeals to the Board of Assessment Appeals (BAA), which also upholds the valuation. Frustrated, she asks her broker what further options she has. Which of the following correctly identifies her remaining legal options under Colorado law?

Correct Answer

A) She may appeal the BAA decision to the Colorado Court of Appeals, or alternatively seek a refund through the county treasurer if she can demonstrate the tax was illegally levied

Under Colorado law, after the Board of Assessment Appeals (BAA) issues a decision, the property owner may appeal to the Colorado Court of Appeals (C.R.S. § 39-8-108.5). This is the next step in the judicial review process. Additionally, if a property owner believes a tax was illegally or erroneously levied, they may seek a refund through the county treasurer under C.R.S. § 39-10-114. These are the legitimate further remedies available after exhausting the BAA process. The property owner has not exhausted all remedies after the BAA — judicial review remains available.