PADGETT v. ROUTT COUNTY BD. OF EQUAL.

No. 92CA1076.

857 P.2d 565 (1993)

William D. PADGETT, Plaintiff-Appellant, v. ROUTT COUNTY BOARD OF EQUALIZATION and The Colorado Board of Assessment Appeals, Defendants-Appellees.

Colorado Court of Appeals, Div. IV.

July 1, 1993.


Attorney(s) appearing for the Case

Thomas E. Lynch, Steamboat Springs, for plaintiff-appellant.

John D. Merrill, Routt County Atty., Steamboat Springs, for defendant-appellee Routt County Bd. of Equalization.

Gale A. Norton, Atty. Gen., Raymond T. Slaughter, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Larry A. Williams, First Asst. Atty. Gen., Denver, for defendant-appellee Bd. of Assessment Appeals.


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...

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