LODGE PROPS. v. EAGLE BD. OF EQUALIZATION

Court of Appeals No. 19CA0266.

490 P.3d 911 (2020)

2020 COA 138

LODGE PROPERTIES, INC., Petitioner-Appellee, v. EAGLE COUNTY BOARD OF EQUALIZATION, Respondent-Appellant, and Board of Assessment Appeals, Appellee.

Colorado Court of Appeals, Div. II.

Announced September 17, 2020.


Attorney(s) appearing for the Case

Brownstein Hyatt Farber Schreck, LLP, Justin L. Cohen , Julian R. Ellis , Denver, Colorado, for Petitioner-Appellee.

Bryan Treu , County Attorney, Christina Hooper , Assistant County Attorney, Eagle, Colorado; Hoffmann, Parker, Wilson & Carberry, P.C., M. Patrick Wilson , Ruth H. Goff , Denver, Colorado, for Respondent-Appellant.

Philip J. Weiser , Attorney General, John August Lizza , First Assistant Attorney General, Denver, Colorado, for Appellee.


¶ 1 In this property tax assessment case, we consider for the first time whether income generated from rentals of individually owned condominium units to transient guests of an adjoining hotel should be included in the hotel's actual value under the income approach valuation method. Because such income qualifies as a...

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