Opinion by Judge PLANK.
Plaintiff, William Padgett, appeals an order by the State Board of Assessment Appeals (BAA) upholding the Routt County Board of Equalization's classification of Padgett's property as non-agricultural for the 1991 tax year. We reverse and remand for further proceedings.
Section 39-1-105, C.R.S. (1992 Cum.Supp.) requires property to be assessed based on its condition and use as of noon on January 1 of the tax year. To make this determination...
Let's get started
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.