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TWILIGHT RIDGE v. BOARD OF COUNTY COM'RS

Court of Appeals No. 17CA0939.

468 P.3d 43 (2018)

2018 COA 108

TWILIGHT RIDGE, LLC, Petitioner-Appellant, v. BOARD OF COUNTY COMMISSIONERS OF LA PLATA COUNTY, Colorado; and Board of Equalization of La Plata County, Colorado, Respondents-Appellees, and Board of Assessment Appeals, Appellee.

Colorado Court of Appeals, Div. VI.

Announced July 26, 2018.

Attorney(s) appearing for the Case

Ryley Carlock & Applewhite, F. Brittin Clayton III , Denver, Colorado, for Petitioner-Appellant.

Sheryl V. Rogers , County Attorney, Kathleen Lyon , Assistant County Attorney, Durango, Colorado, for Respondents-Appellees.

Cynthia H. Coffman , Attorney General, John A. Lizza , First Assistant Attorney General, Katie A. Allison , Second Assistant Attorney General, Emmy A. Langley , Assistant Solicitor General, Denver, Colorado, for Appellee.

¶ 1 Twilight Ridge, LLC appeals from two orders of the Colorado Board of Assessment Appeals (BAA) denying its petitions challenging the classification of its property for the 2014-15 and 2016 tax years. We affirm.

I. Background

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