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MESA VERDE CO. v. MONTEZUMA COUNTY

No. 91SA237.

831 P.2d 482 (1992)

MESA VERDE COMPANY, Plaintiff-Appellee, v. The MONTEZUMA COUNTY BOARD of EQUALIZATION and the Montezuma County Assessor, Defendants-Appellants.

Supreme Court of Colorado, En Banc.

June 8, 1992.

Attorney(s) appearing for the Case

Holme, Roberts & Owen, Jeffrey A. Chase, James D. Butler, Martha E. Cox, Denver, for plaintiff-appellee.

Bob D. Slough, Cortez, for defendants-appellants.

Justice KIRSHBAUM delivered the Opinion of the Court.

The appellants, the Montezuma County Board of Equalization (the Board) and the Montezuma County Assessor (the Assessor), appeal the judgment of the District Court for Montezuma County declaring that four parcels of land (the property) located within the boundaries of Mesa Verde National Park (the Park) are exempt from taxation pursuant to the provisions of sections 39-3-135(1) and (4)(c), 16B C.R.S. (1991 Supp...

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