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eBook details

• Title: Furnari v. Zavaras
• Author : Colorado Court of Appeals
• Release Date : January 01, 1996
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 49 KB

Description

We exercised our jurisdiction under C.A.R. 50 to consider whether the Board of Assessment Appeals (BAA) erred in allowing persons to act as "appraisers" or "expert witnesses" and present testimony in property valuation proceedings under contingent fee agreements, contrary to section 12-61-712(1)(b), 5B C.R.S. (1991 & 1996 Supp.). In the three cases before us, two from the City and County of Denver and one from Arapahoe County (the Counties), the persons who testified in the BAA proceedings were salaried employees of appraisal firms that had executed contingent fee agreements with taxpayer clients. In each case, the fee to be paid depended upon the firms assigned appraiser obtaining an outcome favorable to the firms taxpayer client. We conclude that the appraiser appearances were unlawful and the BAA should not have allowed them. We reverse the agency actions, vacate the BAA determinations establishing the property valuations, and remand the three cases to the BAA for new proceedings consistent with this opinion.

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