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GRAND COUNTY v. COLORADO PROPERTY TAX ADM'R

Court of Appeals No. 14CA1767.

401 P.3d 561 (2016)

2016 COA 2

GRAND COUNTY BOARD OF COMMISSIONERS and Larimer County Board of Commissioners, Petitioners-Appellants, v. COLORADO PROPERTY TAX ADMINISTRATOR, Respondent-Appellee, and YMCA of the Rockies, Intervenor-Appellee, and Board of Assessment Appeals, Appellee.

Colorado Court of Appeals, Div. I.

Rehearing Denied March 17, 2016.

Attorney(s) appearing for the Case

Alan N. Hassler , County Attorney, Robert Franek , Assistant County Attorney, Hot Sulphur Springs, Colorado, for Petitioner-Appellant Grand County Board of Commissioners.

George H. Hass , County Attorney, Fort Collins, Colorado, for Petitioner-Appellant Larimer County Board of Commissioners.

Cynthia H. Coffman , Attorney General, Robert H. Dodd , Senior Assistant Attorney General, Grant T. Sullivan , Assistant Solicitor General, Denver, Colorado, for Respondent-Appellee Colorado Property Tax Administrator.

Bryan Cave LLP, Stuart J. Lark , Brent E. Rychener , Richard R. Young , Colorado Springs, Colorado, for Intervenor-Appellee YMCA of the Rockies.

Cynthia H. Coffman , Attorney General, Emmy A. Langley , Assistant Attorney General, Denver, Colorado, for Appellee Board of Assessment Appeals.

¶ 1 This is the second appeal to this court of an order of the Board of Assessment Appeals (the Board) in a property tax exemption case. In the first appeal, the Young Men's Christian Association of the Rockies (YMCA) appealed the Board's orders denying its requests for religious purposes and charitable use tax exemptions...

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