ABERDEEN INVESTORS v. ADAMS COUNTY

No. 09CA0424.

240 P.3d 398 (2009)

ABERDEEN INVESTORS, INC., Petitioner-Appellee, v. ADAMS COUNTY BOARD OF COUNTY COMMISSIONERS, Respondent-Appellant, and Colorado State Board of Assessment Appeals, Appellee.

Colorado Court of Appeals, Div. VI.

November 25, 2009.


Attorney(s) appearing for the Case

No Appearance for Petitioner-Appellee.

Hal B. Warren , County Attorney, Jennifer M. Wascak , Deputy County Attorney, Nathan J. Lucero , Assistant County Attorney, Brighton, Colorado, for Respondent-Appellant.

John W. Suthers , Attorney General, Denver, Colorado, for Appellee.


Opinion by Judge HAWTHORNE.

In this property tax case, Adams County Board of County Commissioners (the county) appeals the State Board of Assessment Appeals' (BAA) order requiring the county to reclassify as agricultural 14 real property parcels, totaling approximately 220 acres, in Commerce City (the property) belonging to Aberdeen Investors, Inc. (taxpayer). We affirm.

I. Background

Taxpayer purchased the property on March 19, 2004. No farming...

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