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FIRST CHRISTIAN CHURCH v. BOARD OF ASSESSMENT

No. 84CA1002.

711 P.2d 721 (1985)

FIRST CHRISTIAN CHURCH, Plaintiff-Appellee, v. BOARD OF ASSESSMENT APPEALS, State of Colorado; and Property Tax Administrator, State of Colorado, Defendants-Appellants.

Colorado Court of Appeals, Div. I.

November 29, 1985.

Attorney(s) appearing for the Case

Hasler & Fonfara, John R. Duval, Fort Collins, for plaintiff-appellee.

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Larry A. Williams, Asst. Atty. Gen., Denver, for defendants-appellants.

KELLY, Judge.

The Larimer County Board of Assessment Appeals and the Property Tax Administrator appeal the judgment of the district court entered under § 24-4-106(7), C.R.S., ordering the Board to grant the application of the First Christian Church for tax exemption of property owned and used for religious worship. The trial court found that the grounds on which the Board had based its denial were unsupported by substantial evidence in the record and ordered...

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