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MOOK v. BD. OF COUNTY COM'RS OF SUMMIT

Supreme Court Case No. 18SC434, Supreme Court Case No. 18SC499, Supreme Court Case No. 18SC544.

457 P.3d 568 (2020)

2020 CO 12

Gilbert D. MOOK, Trustee; and Carol S. Mook, Trustee, Petitioners, v. BOARD OF COUNTY COMMISSIONERS OF SUMMIT COUNTY, Colorado and Board of Assessment Appeals, Respondents. Board of Assessment Appeals and Board of County Commissioners of Summit County, Colorado, Petitioners, v. Karen L. Kelly, Trustee, Respondent. Board of County Commissioners of Summit County, Colorado, Petitioner, v. Marilyn Hogan and Marc Hogan, Respondents.

Supreme Court of Colorado.

February 18, 2020.

Attorney(s) appearing for the Case

Attorneys for Petitioners Gilbert D. Mook and Carol S. Mook ; Respondent Karen L. Kelly ; and Respondents Marilyn Hogan and Marc Hogan : Ryley Carlock & Applewhite, F. Brittin Clayton III , Denver, Colorado.

Attorneys for Petitioner/Respondent Board of County Commissioners of Summit County, Colorado: Jeffrey L. Huntley , County Attorney Juliane T. DeMarco , Assistant County Attorney Franklin Celico , Special Assistant County Attorney, Breckenridge, Colorado.

Attorneys for Respondent/Petitioner/Amicus Curiae Board of Assessment Appeals: Philip J. Weiser , Attorney General Emmy A. Langley , Assistant Solicitor General Krista Maher , Assistant Attorney General Evan P. Brennan , Assistant Attorney General, Denver, Colorado.

Attorneys for Amici Curiae Boards of County Commissioners of the Counties of Boulder, Chaffee, Douglas, Eagle, Garfield, Grand, Jefferson, La Plata, Larimer, Mesa, Park, Pitkin, Routt, and San Miguel: Michael A. Koertje , Boulder County Attorney's Office, Boulder, Colorado, Jennifer A. Davis , Chaffee County Attorney's Office, Salida, Colorado, Dawn L. Johnson , Douglas County Attorney's Office, Castle Rock, Colorado, Christina C. Hooper , Eagle County Attorney's Office, Katherine Parker , Eagle, Colorado, Katharine Johnson , Garfield County Attorney's Office, Glenwood Springs, Colorado, Christopher Leahy , Grand County Attorney's Office, Hot Sulphur Springs, Colorado, Rebecca Klymkowsky , Jefferson County Attorney's Office, Rachel Bender , Jason Soronson , Golden, Colorado, Kathleen L. Moore , La Plata County Attorney's Office, Durango, Colorado, David P. Ayraud , Larimer County Attorney's Office, Frank N. Haug , Fort Collins, Colorado, J. Patrick Coleman , Mesa County Attorney's Office, John R. Rhoads , Andrea Nina Atencio , Grand Junction, Colorado, Michow Cox & McAskin LLP, Christiana McCormick , Marcus McAskin , Greenwood Village, Colorado, Laura C. Makar , Pitkin County Attorney's Office, Aspen, Colorado, Erick Knaus , Routt County Attorney's Office, Lynaia South , Steamboat Springs, Colorado, Amy T. Markwell , San Miguel County Attorney's Office, Telluride, Colorado.

Attorneys for Amici Curiae Colorado Counties, Inc. and the Special Districts Association of Colorado: Hall & Evans, L.L.C., Mark S. Ratner , Denver, Colorado.

Attorneys for Amicus Curiae Durango School District 9-R: Semple, Farrington, Everall & Case, P.C., Darryl L. Farrington , Denver, Colorado.

En Banc.

¶1 These three Summit County property tax cases enable us to unravel the mysteries of what constitutes "residential land" under section 39-1-102(14.4)(a), C.R.S. (2019).

¶2 Why is this definition important? Residential land is taxed at a lower rate than vacant land. And while we...

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