§ 19-255. Review by district court.

(a)

Authority. If the petitioner or if an applicant for a refund is aggrieved at the final decision of the finance director, then he/she may proceed to have same reviewed by the district court. The procedure of review shall be in accordance with Rule 106(a)(4) of the Colorado Rules of Civil Procedure.

(b)

Bond required. Within fifteen days after filing a notice of appeal as provided in this section, the taxpayer shall file with the district court a surety bond in twice the amount of the taxes, and other charges stated in the final decision by the finance director that are contested on appeal. The taxpayer may, at such taxpayer's option, satisfy the surety bond requirement by a savings account or deposit in or a certificate of deposit issued by a state or national bank or by a state or federal savings and loan association, in accordance with the provisions of C.R.S. 11-35-101(l), equal to twice the amount of the taxes, interest, and other charges stated in the final decision by the finance director. The taxpayer may, at his/her option, deposit the disputed amount with the finance director in lieu of posting a surety bond. If such amount is so deposited, no further interest shall accrue on the deficiency contested during the pendency of the action. At the conclusion of the action, after appeal to the supreme court or the court of appeals of the state or after the time for such appeal has expired, the funds deposited shall be, at the direction of the district court, either retained by the finance director and applied against the deficiency or returned in whole or part to the taxpayer. No claim for refund of amounts deposited with the finance director need be made by the taxpayer in order for such amounts to be repaid in accordance with the direction of the district court.

(c)

Writ issuance. The district court shall have original jurisdiction in proceedings to review all questions of law and fact determined by the finance director in administering the provisions of this article by writ under Rule 106(a)(4) of the Colorado Rules of Civil Procedure. Any writ issued pursuant to this subsection shall be issued by the clerk of the district court upon a verified petition of the taxpayer filed within twenty (20) days after notice of the decision of the finance director in any such matter. Such writ shall be served within five (5) days after its issuance and shall be returnable at such time as the district court may determine, not less than ten (10) days nor more than twenty (20) days after the date of issuance of such writ. The finance director shall certify the record of his/her proceedings to the district court.

(d)

Appeal of court decision. The decision of the district court may be reviewed in the supreme court of the state upon writ of error by any party thereto.

(Ord. No. 14-2011, 12-27-11)