to nonexistent property. C. Equitable Defenses The BOCC also contends that, even if taxpayer had statutory grounds for its abatement and refund claims, these claims should be barred on equitable grounds by the unclean hands doctrine because they arose from taxpayer's own fraudulent misconduct in ov-erreporting assets and valuation in the personal property schedules it filed. 'We are not persuaded. Tax provisions are generally viewed as technical laws that are not subject to equitable principles. Shell W. E & P, Inc. v. Dolores County Bd. of Comm'rs, 948 P.2d 1002, 1007 (Colo.1997) (SWEPI ). Nevertheless, in certain cireumstances it may be appropriate to apply certain equitable principles in abatement and refund proceedings under the Colorado property tax scheme. See id. at 1010 (<HOLDING>). In our view, it would not be appropriate to
holding that the general equitable tolling doctrine is read into every statute of limitations holding that application of equitable tolling doctrine was appropriate as to statute of limitations in abatement and refund proceedings under cireumstances in that case recognizing the validity of the doctrine but holding no equitable tolling on the facts presented holding that  2244d is subject to equitable tolling in appropriate cases holding statute of limitations period defined in 28 usc  2244d is subject to equitable tolling