Statute of Limitations

Colorado Department of Revenue (DOR) sent hundreds of bogus notices of disallowance for Colorado tax credits associated with conservation easements just days before the four year statute of limitations would have expired. The notices did not contain pertinent details as to why the credits were disallowed. Statements from the Executive Director indicate appraisers were not on staff to review appraisals; a necessity if the notice were was fact based – (Dept. of Revenue Chief says Dept.Lacked Expertise to Validate Conservation Easement Appraisals). This action left landowners in a legal limbo for years, accruing crushing penalties and interest while DOR and the Attorney General’s Office manipulated legislation to create an “ex post facto” statute which gave an excuse for the statute of limitations violations. Landowners were forced into settling for cents on the dollar to avoid massive penalties and interest and to end years of emotional and financial distress.

Markus-v.-Brohl-Colorado-2014-COA-146