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O'NEIL v. CONEJOS COUNTY BD. OF COM'RS

Court of Appeals No. 16CA0066.

395 P.3d 1185 (2017)

2017 COA 30

James E. O'NEIL, Mary Ellen O'Neil, Shay Patrick O'Neil, and Shaun Michael O'Neil, Petitioners-Appellees, v. CONEJOS COUNTY BOARD OF COMMISSIONERS, Respondent-Appellant, and Board of Assessment Appeals, Appellee.

Colorado Court of Appeals, Div. II.

Announced March 9, 2017.

Attorney(s) appearing for the Case

Benjamin F. Gibbons, P.C., Benjamin F. Gibbons , Monte Vista, Colorado, for Petitioners-Appellees.

Nicolas Sarmiento , County Attorney, Conejos, Colorado; Stephane Walter Atencio (on the briefs), Alamosa, Colorado, for Respondent-Appellant.

Cynthia H. Coffman , Attorney General, Emmy A. Langley , Assistant Attorney General, Denver, Colorado, for Appellee.

¶ 1 In this property tax case, respondent, the Conejos County Board of County Commissioners (the County), appeals an order of the Board of Assessment Appeals (the Board) classifying property owned by the petitioners, the O'Neil family, as residential for tax purposes. We affirm.

I. Background

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