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MISSION VIEJO v. DOUGLAS CTY. BD. OF EQUAL.

No. 93CA0743.

881 P.2d 462 (1994)

MISSION VIEJO COMPANY, a California Corporation, Petitioner-Appellant, v. DOUGLAS COUNTY BOARD OF EQUALIZATION, Respondent-Appellee, and Board of Assessment Appeals of the State of Colorado, Appellee.

Colorado Court of Appeals, Div. V.

August 11, 1994.

Attorney(s) appearing for the Case

Downey & Knickrehm, P.C., Thomas E. Downey, Jr., Kate E. Knickrehm, Henry J. Rickelman, Denver, for petitioner-appellant.

J. Mark Hannen, County Atty., Thomas W. McNish, Asst. County Atty., Castle Rock, for respondent-appellee.

Gale A. Norton, Atty. Gen., Stephen K. ErkenBrack, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Mark W. Gerganoff, Asst. Atty. Gen., Denver, for appellee.

Opinion by Judge CASEBOLT.

In this property tax case, petitioner, Mission Viejo Company appeals an order of the Board of Assessment Appeals (BAA) which upheld a change of classification for Mission Viejo's property, known as the Highlands Ranch Mansion (the Mansion), from residential to commercial for the 1992 property tax year. We affirm.

The relevant facts are not in dispute. The Mansion was originally constructed in 1891 for use as a residence and was used...

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