[Download] "Hyland v. Pikes Peak Capital Corp." by Colorado Court of Appeals " Book PDF Kindle ePub Free

eBook details

Title: Hyland v. Pikes Peak Capital Corp.
Author : Colorado Court of Appeals
Release Date : January 29, 1985
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 56 KB

Description

This appeal of a property tax assessment ruling presents the following question: If an assessor increases the valuation of a taxpayers property based on data provided by the taxpayer and no challenge is made to the increased valuation under the over-assessment statute and the tax is paid, may the taxpayer invoke the refund statute upon discovery that the data it submitted was erroneous? We hold that the refund statute is inapplicable and therefore reverse the judgment of the trial court which reached a contrary conclusion.