Douglas v. City of Broomfield Bd. of Equalization

• Decision Date: 14 November 2022
• Docket Number: 22SC797
• Parties: Hunter Douglas v. City and County of Broomfield Board of Equalization
• Court: Colorado Supreme Court

Hunter Douglas v. City and County of Broomfield Board of Equalization

No. 22SC797

Supreme Court of Colorado

November 14, 2022

ACCEPTED C.A.R. 50 TRANSFERS OF JURISDICTION

As to the following issues:

Whether the district court erred in concluding that the COVID-19 pandemic was not a "detrimental act[] of nature" and, therefore, not an "unusual condition" requiring revaluation of Taxpayers' commercial real property under section 39-1-104(11)(b)(I), C.R.S. 2021.

Whether the district court erred in concluding that government-ordered business closures, occupancy limits, and other regulatory measures enacted in response to the COVID-19 pandemic were not "new regulations restricting . . . the use of land" and, therefore, not unusual conditions for purposes of section 39-1-104(11)(b)(I).

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