COUNTRY CLUB v. COUNTY BD. OF COM'RS

No. 02CA0837.

97 P.3d 119 (2004)

BOULDER COUNTRY CLUB, Petitioner-Appellant, v. BOULDER COUNTY BOARD OF COMMISSIONERS, Respondent-Appellee, and Colorado State Board of Assessment Appeals, Appellee.

Colorado Court of Appeals, Div. V.

Rehearing Denied August 14, 2003.

Certiorari Denied August 16, 2004.


Attorney(s) appearing for the Case

William A. McLain, P.C., William A. McLain, Denver, Colorado, for Petitioner-Appellant.

H. Lawrence Hoyt, County Attorney, Robert R. Gunning, Assistant County Attorney, Boulder, Colorado, for Respondent-Appellee.

No Appearance for Appellee.


Opinion by Judge TAUBMAN.

In this property tax case, Boulder Country Club (taxpayer), appeals from an order of the Board of Assessment Appeals (BAA) denying taxpayer's abatement and refund petition. We reverse and remand.

The facts are not disputed. The taxpayer's property is used as a golf course country club. This appeal involves the tax years 1999 and 2000. The property's stipulated actual value for the tax year 1999 was $5,700,000. In tax year 2000, the...

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