Stephen J. ZIEGLER, Revocable Trust Dated July 17, 2008, Petitioner,
v.
PARK COUNTY BOARD OF COUNTY COMMISSIONERS and Board of Assessment Appeals, Respondents.
Supreme Court of Colorado.https://leagle.com/images/logo.png
Attorneys for Respondent Park County Board of County Commissioners: Michow Cox & McAskin Marcus McAskin Christiana McCormick , Greenwood Village, Colorado.
Attorneys for Respondent Board of Assessment Appeals: Philip J. Weiser , Attorney General Katie Allison , Senior Assistant Attorney General, Denver, Colorado.
Attorneys for Amici Curiae Boards of County Commissioners of the Counties of Boulder, Chafee, Eagle, Grand, Jefferson, La Plata, Larimer, Mesa, Pitkin, San Miguel, and Summit: Michael A. Koertje , Boulder County Attorney's Office, Boulder, Colorado, Jennifer A. Davis , Chafee County Attorney's Office, Salida, Colorado, Christina Hooper , Eagle County Attorney's Office Katherine Parker, Eagle, Colorado, Christopher Leahy , Grand County Attorney's Office, Hot Sulphur Springs, Colorado, Rebecca Klymkowsky , Jefferson County Attorney's Office, Golden, Colorado, Kathleen Lyon 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, Grand Junction, Colorado, Laura C. Makar , Pitkin County Attorney's Office, Aspen, Colorado, Amy T. Markwell , San Miguel County Attorney's Office, Telluride, Colorado, Julian T. DeMarco , Summit County Attorney's Office, Breckenridge, Colorado.
En Banc.
JUSTICEHOOD delivered the Opinion of the Court.
¶1 This case requires us to construe the definition of residential land in section 39-1-102(14.4)(a), C.R.S. (2019). Stephen J. Ziegler (through the Stephen J. Ziegler Revocable Trust Dated July 17, 2008) owns four parcels of land in Park County, Colorado...
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