A. Should the taxpayer be aggrieved by a final order or decision of the finance director, the taxpayer may proceed to have same reviewed under Colorado Rules of Civil Procedure 106(a)(4) by the District Court for the Fifth Judicial District of the State. The petition or complaint for review must be filed within thirty (30) days from the date of the final order or decision. Any party, including the town, may appeal the final order or decision of the finance director and, also, the decision of the district court (or such other tribunal having jurisdiction), using all judicial, appellate, and extraordinary proceedings available.

B. Before filing a petition or complaint for review under Colorado Rules of Civil Procedure 106(a)(4), the taxpayer shall file with the finance director a bond in twice the amount of the taxes, interest and other charges audited and stated in the final order or decision of the finance director, with surety as is provided in other cases of appeal, or may deposit lawful money of the United States in the same manner as herein provided. (Ord. 30, Series 2021)