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HDH PARTNERSHIP v. BOARD OF EQUALIZATION

Court of Appeals No. 16CA1723.

459 P.3d 586 (2017)

2017 COA 134

HDH PARTNERSHIP; Lawrence Ausherman; Mark L. Ish; Herb Marchman; Hondros Family Real Estate, LLC; and Teresa M. Mull Revocable Trust, Petitioners-Appellants, v. HINSDALE COUNTY BOARD OF EQUALIZATION, Respondent-Appellee, and Board of Assessment Appeals, State of Colorado, Appellee.

Colorado Court of Appeals, Div. IV.

Announced October 19, 2017.

Attorney(s) appearing for the Case

Hoskin Farina & Kampf, P.C., Michael J. Russel , Andrew H. Teske , Karoline M. Henning , Grand Junction, Colorado, for Petitioners-Appellants.

Schumacher & O'Loughlin, LLC, Michael P. O'Loughlin , Gunnison, Colorado, for Respondent-Appellee.

Cynthia H. Coffman , Attorney General, Krista Maher , Assistant Attorney General, Denver, Colorado, for Appellee.

Opinion by JUDGE GRAHAM

¶ 1 In this case we are tasked with determining whether owners of fishing and hunting memberships, HDH Partnership, Lawrence Ausherman, Mark L. Ish, Herb Marchman, Hondros Family Real Estate, LLC, and Teresa M. Mull Revocable Trust, may be taxed for the parcels of real estate allocated to them in their membership agreements.

¶ 2 The parcels are part of a larger tract of land used as a hunting and fishing club...

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