The Denver District Court ruled against Montezuma County April 1 after it challenged the state Board of Equalization’s order of reappraisal of oil and gas personal property that was issued on both Oct. 27, 2009 and Nov. 10, 2009.
According to the lawsuit court filing, the Board of Equalization found that the county was required but failed to use the property tax administrator’s basic equipment and therefore issued the order of reappraisal.
The order of reappraisal required Montezuma County Assessor Mark Vanderpool to reappraise oil and gas equipment in the county using the basic equipment lists and submit that reappraisal for review by the property tax administrator .
The county fought this order, but the order was affirmed by the Denver District Court.
The conclusion signed by District Court Judge Kenneth Laff states in part that the Basic Equipment Lists are mandatory because the Board of Equalization adopted it and the property tax administrator approved and published it
“Thus the court rules that the BELS are mandatory, and the SBOE properly ordered the Montezuma County Assessor to use the BELs,” Laff wrote in his ruling. “For the forgoing reasons the order of reappraisal is affirmed.”
Vanderpool relayed the courts decision to the county commission at its Monday meeting and asked if it wanted to appeal the court’s ruling.
County Attorney Bob Slough told the commissioners that he needed to know if they wanted him to pursue this or follow the direction of what the court ruled.
“I am willing to do it either way,” he said, and added that if the fight continued it could end up in the Colorado Supreme Court some day.
“I am sitting here with mixed emotions,” he said.
Slough said the county’s decision to not use the basic equipment lists was based on the value and the constitution.
Vanderpool recommended to commissioners that they not appeal the ruling because he believes they do not have a “ghost chance” of having the ruling reversed.
The county has 30 days from the April 1 ruling to appeal the decision, and Slough said it would be better to give him a decision as soon as possible.
“I still believe we ought to cut our losses and not appeal,” Vanderpool said. “If I thought we had a ghost of a chance I would be recommending something differently.”
The commission then voted unanimously to not appeal the court’s ruling and to follow and used the required basic equipment lists.
Commissioner Gerald Koppenhafer said it would be better to try to convince the state legislature to change the ruling on what can be used for the appraisal of oil and gas personal property.
Michael Maresh can be reached at [email protected]
