ESTES v. COLORADO STATE BOARD OF ASSESSMENT APPEALS

No. 89CA1294.

805 P.2d 1174 (1990)

Vernon ESTES, Petitioner-Appellant, v. The COLORADO STATE BOARD OF ASSESSMENT APPEALS and the Custer County Board of Equalization, Respondents-Appellees.

Colorado Court of Appeals, Div. V.

Rehearing Denied December 27, 1990.


Attorney(s) appearing for the Case

Rhett K. Dacus, P.C., Rhett K. Dacus, Aurora, for petitioner-appellant.

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Larry A. Williams, First Asst. Atty. Gen., Denver, for respondent-appellee The Colorado State Bd. of Assessment Appeals.

Naylor & Geisel, P.C., John R. Naylor, County Atty., Pueblo, for respondent-appellee The Custer County Bd. of Equalization.


Opinion by Judge HUME.

Plaintiff, Vernon Estes, appeals the order of the Colorado State Board of Assessment Appeals (Board) determining that plaintiff's land was not used as a "ranch" within the meaning of § 39-1-102(13.5), C.R.S. (1990 Cum.Supp.) for the 1988 tax year and, thus, was not "agricultural land" for the purposes of assessment. We reverse and remand with directions.

The pertinent facts have generally been stipulated and are not in dispute....

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases