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DEL MESA FARMS v. BD. OF EQUALIZATION

No. 97CA0686.

956 P.2d 661 (1998)

DEL MESA FARMS, Petitioner-Appellee and Cross-Appellant, and The Board of Assessment Appeals of the State of Colorado, Appellee, v. The BOARD OF EQUALIZATION OF MONTROSE COUNTY, Colorado, Respondent-Appellant and Cross-Appellee.

Colorado Court of Appeals, Div. IV.

April 2, 1998.

Attorney(s) appearing for the Case

William A. McLain, P.C., William A. McLain, Denver, for Petitioner-Appellee and Cross-Appellant.

No Appearance for Appellee.

Gregory D. Moxley, Montrose County Attorney, Montrose, for Respondent-Appellant and Cross-Appellee.

Opinion by Chief Judge HUME.

In this property tax case, respondent, the Montrose County Board of Equalization (BOE), appeals from an order of the Board of Assessment Appeals (BAA) which reduced the valuation placed on 56 poultry buildings owned by petitioner, Del Mesa Farms (taxpayer), for the 1996 tax year. The BAA reduced the BOE's valuation of these buildings by the amount included in that valuation attributable to certain items which the BAA classified as tax...

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