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ANDREW v. TELLER COUNTY BD. OF EQUALIZATION

No. 11CA1312.

284 P.3d 172 (2012)

2012 COA 104

Ellen Libbey ANDREW, Petitioner-Appellant, v. TELLER COUNTY BOARD OF EQUALIZATION, Respondent-Appellee, and Board of Assessment Appeals, Appellee.

Colorado Court of Appeals, Div. VII.

June 21, 2012.

Attorney(s) appearing for the Case

Ellen Libbey Andrew, Pro Se.

Sparks Willson Borges Brandt & Johnson, P.C., Christopher M. Brandt , Paul W. Hurcomb , Matthew A. Niznik , Colorado Springs, Colorado, for Respondent-Appellee.

Opinion by Judge BOORAS.

¶ 1 In this property tax case, petitioner, Ellen Libbey Andrew (taxpayer), appeals from an order of the Board of Assessment Appeals (BAA) that denied her challenges to the nonagricultural classification placed on her land by respondent, the Teller County Board of Equalization (BOE), for the 2010 tax year. We affirm.

I. Factual and Procedural Background

¶ 2 The relevant...

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