MARTINEZ, Justice. We granted certiorari in this real property tax case to determine whether the court of appeals assigned the appropriate burden of proof to a taxpayer in a proceeding before the Colorado Board of Assessment Appeals (“BAA”). Sampson v. Teller County Bd. of Equalization, <a href="/opinion/5322332/sampson-v-teller-county-board-of-equalization/#862" aria-descrip…
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