As to the following issues:

Whether the district court erred in concluding that the COVID-19 pandemic was not a "detrimental act[] of nature" and, therefore, not an "unusual condition" requiring revaluation of Taxpayers' commercial real property under section 39-1-104(11)(b)(I), C.R.S. 2021.

Whether the district court erred in concluding that government-ordered business closures, occupancy limits, and other regulatory measures enacted in response to the COVID-19 pandemic were not "new regulations restricting . . . the use of land" and, therefore, not unusual conditions for purposes of section 39-1-104(11)(b)(I).

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