30-25-113. Proceedings upon appeal - pleadings.

Statute text

The clerk of the board, upon such appeal being taken, shall immediately give notice thereof to the chairman of the board of county commissioners, and shall make out a brief return of the proceedings in the case before the board with its decision thereon, and shall file the same, together with the bond and all papers in the case in his possession, with the clerk of the district court. The appeal shall be docketed and tried in a summary manner, and costs shall be awarded as in appeals from county courts to district courts. If the amount involved exceeds the sum of three hundred dollars, the applicant, within ten days after taking such appeal, shall file a complaint as in other cases in the district court, a copy of which shall also be served upon the clerk of the board, and answer shall be made thereto as in other cases. If the county clerk and recorder is an interested party in such claim, the giving of notice shall be made on the chairman of the board of county commissioners, and the bond provided for in section 30-25-112 shall be approved by the chairman of the board of county commissioners.

History

Source: G.L. 465. G.S. 548. L. 1891: p. 110, 1. R.S. 08: 1226. C.L. 8703. CSA: C. 45, 50. CRS 53: 36-2-13. C.R.S. 1963: 36-2-13. L. 64: p. 223, 53.

Annotations

 

ANNOTATION

Annotations

Under this section, an appeal can be taken only from a definite and certain order disallowing a claim and an order upon a claim for $300 allowing $50 "in full payment of the claim" was not of this character. Washington County v. Murray, 45 Colo. 115, 100 P. 588 (1909).

An appeal to the district court from the order of the county commissioners disallowing a claim against the county is an ordinary action. Washington County v. Murray, 45 Colo. 115, 100 P. 588 (1909).

It also lies from the judgment of the district court to the supreme court under this section, in an appeal from the order of the county commissioners, disallowing a claim. Washington County v. Murray, 45 Colo. 115, 100 P. 588 (1909).

Appeal perfected. The appeal to the district court should be considered as properly perfected whether the notices be served on the clerk or the assessor, whether the bond be approved or the record be sent up by the one or the other. Phillips v. Bd. of Comm'rs, 78 Colo. 387, 242 P. 70 (1925).

On appeal from the decision of an assessor to the district court, if the amount involved is over $300, a complaint must be filed in court. E. J. Longyear Co. v. Lake County, 84 Colo. 441, 271 P. 183 (1928).

Jurisdiction. The court did not think that the filing in the district court of a complaint by the aggrieved taxpayer is a jurisdictional requirement in the sense contended for by the county, although it is necessary before the final hearing. E. J. Longyear Co. v. Lake County, 84 Colo. 441, 271 P. 183 (1928).

Where defendant contended that the amount involved in an appeal from the decision of a tax assessor exceeds $300 and that as no complaint was filed in the district court within 10 days after taking the appeal, the district court was without jurisdiction, the contention was without merit. Grand Junction Sugar Co. v. Fellows, 74 Colo. 242, 220 P. 992 (1923).