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MARKUS v. BROHL

Court of Appeals No. 13CA1656.

412 P.3d 647 (2014)

2014 COA 146

Ricky L. MARKUS and Kay L. Markus, married individuals and as tax matters representatives for Danny E. DeRose, Kerry J. DeRose, Michael W. Roumph, Mary Moser-Roumph, Adolph R. Padula, Bernadette L. Padula, Merle R. Manweiler, and Sherri L. Manweiler; Garrett J. Markus and Jade L. Markus, individually and as tax matters representatives for Merle R. Manweiler and Sherri L. Manweiler; Edward Lee Mayo and Kristie Mayo, individually and as tax matters representatives for John F. Carder, Daniel K. Direzza, and Katrena L. Direzza, Plaintiffs-Appellees, v. Barbara BROHL, Executive Director of the Colorado Department of Revenue, Defendant-Appellant.

Colorado Court of Appeals, Div. III.

Announced October 23, 2014.

Attorney(s) appearing for the Case

Inman Flynn Biesterfeld & Brentlinger, P.C., Eric J. Voogt , Asher M.B. Ritmiller , Denver, Colorado, for Plaintiffs-Appellees.

John W. Suthers , Attorney General, Grant T. Sullivan , Assistant Solicitor General, Eric T. Meyer , First Assistant Attorney General, Denver, Colorado, for Defendant-Appellant.

¶ 1 A conservation easement (CE) "is a permanent restriction that runs with the land for the purpose of protecting and preserving the land in a predominantly natural, scenic, or open condition." Kowalchik v. Brohl, 2012 COA 25, ¶ 2, 277 P.3d 885; see also §&...

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