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WEST BRANDT FOUNDATION, INC. v. CARPER

No. 80SC279.

652 P.2d 564 (1982)

WEST BRANDT FOUNDATION, INC., a Louisiana non-profit corporation, d/b/a Singin' River Ranch, Petitioner, v. Raymond E. CARPER, Property Tax Administrator, Division of Property Taxation, and R.N. Patton, Martin E. Fisch, and F.M. Peterson, individually and as the Board of Assessment Appeals of the State of Colorado, Respondents.

Supreme Court of Colorado, En Banc.

September 13, 1982.

Attorney(s) appearing for the Case

Robert C. Floyd, Denver, for petitioner.

J.D. MacFarlane, Atty. Gen., Richard F. Hennessey, Deputy Atty. Gen., Mary J. Mullarkey, Sol. Gen., Billy Shuman, Sp. Asst. Atty. Gen., General Legal Services Section, Denver, for respondents.

Holme, Roberts & Owen, Richard R. Young, James T. Flynn, Colorado Springs, for amicus curiae U.S. Div. of Christian Camping Intern.

DUBOFSKY, Justice.

We granted certiorari to review the Court of Appeals' decision in West Brandt Foundation v. Carper, No. 78CA683 (July 31, 1980) (not selected for official publication) affirming the Division of Property Taxation's denial of a property tax exemption sought by the West Brandt Foundation (West Brandt) for its property in Clear Creek County, Colorado. We agree with the Court of Appeals' conclusion that West Brandt did not establish that the property...

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