3-2-16: APPEALS:
   A.   Taxpayer May Appeal: The taxpayer may appeal the hearing determination notice of the town manager issued pursuant to section 3-2-15 of this chapter provided such appeal is taken within thirty (30) days of the mailing of notice of the hearing determination. The taxpayer may request a hearing before the executive director of the state department of revenue or the delegate thereof as provided in Colorado Revised Statutes 29-2-106.1 or may file such appeal with the district court of Grand County.
   B.   Venue: Venue and jurisdiction to hear and determine appeals is hereby conferred on the Grand County district court.
   C.   Taxpayer And Town's Proof Requirements: The district court of Grand County shall have original jurisdiction to review the proceedings, such review being conducted in accordance with rule 106(a)(4) of the Colorado rules of civil procedure.
   D.   Filing Of Bond: Within fifteen (15) days after filing of the notice of appeal, the taxpayer shall file with the district court a bond in twice the amount of the taxes, interest, and other charges stated in the final determination by the town manager which are contested on appeal; provided, that the taxpayer may at his option deposit the disputed amount with the town manager in lieu of posting 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 or the time for such appeal has expired, the funds deposited shall be, at the direction of the court, either retained by the town manager and applied against the deficiency or returned in whole or in part to the taxpayer. No claim for refund or amount so deposited with the town manager need be made by the taxpayer in order for such amounts to be repaid in accordance with the direction of the court.
   E.   Judgment On Appeal: The final decisions made in such appeal shall be entered as a judgment as in other civil cases against the taxpayer or against the town as the case may be. (Ord. 225, Series of 1994)