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MORNING FRESH FARMS v. BD. OF EQUALIZATION

No. 89CA0457.

794 P.2d 1073 (1990)

MORNING FRESH FARMS, INC., Petitioner-Appellant, v. WELD COUNTY BOARD OF EQUALIZATION, Weld County Assessor, and Colorado Board of Assessment Appeals, Respondents-Appellees.

Colorado Court of Appeals, Div. II.

Rehearing Denied April 19, 1990.

Certiorari Denied July 23, 1990.

Attorney(s) appearing for the Case

Stientjes and Shaddock, Harlan C. Stientjes, Greeley, for petitioner-appellant.

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Larry Williams, First Asst. Atty. Gen., Denver, for respondents-appellees Colorado Bd. of Assessment Appeals.

Thomas O. David, Co. Atty., Jan Rundus, Asst. Co. Atty., Greeley, for respondent-appellee Weld County Bd. of Equalization and Weld County Assessor.

Opinion by Justice HODGES*.

Plaintiff, Morning Fresh Farms, Inc., appeals the order of the Board of Assessment Appeals (BAA) denying plaintiff's request for exemption of personal property used on its farm. We reverse.

The facts in this case are undisputed. Plaintiff owns an 800-acre farm on which corn, wheat, and alfalfa are grown on all but approximately 40 acres. On those 40 acres, plaintiff has 25 buildings housing approximately...

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