Legal Opinion
O'Neil v. Conejos County Board of Commissioners
Colorado Court of Appeals
Decided March 9, 2017No. Court of Appeals 16CA0066PublishedCited by 4 opinions
1Opinion of the Court
Opinion by
JUDGE DAILEY
¶ 1 In this property tax case, respondent, the Conejos County Board of County Commissioners (the County), appeals an order of the Board of Assessment Appeals (the Board) ’ classifying property owned by .the petitioners, the O’Neil family, as residential for tax purposes. We affirm.
I. Background
¶ 2 In 2010, James E. and Mary Ellen O’Neil purchased the subject property and built a log house on it, to be used as a vacation home and an inheritance for their two sons, Shay and Shaun. 1 The house was initially classified for tax purposes as residential.
¶ 3 The O’Neils, who…
2Cases cited15 opinions
- Huddleston v. Grand County Board of EqualizationSupreme Court of Colorado · 1996
- Slaby v. Mountain River Estates Residential Ass'nCourt of Civil Appeals of Alabama · 2012
- Gyurman v. Weld County Board of EqualizationColorado Court of Appeals · 1993
- Board of Assessment Appeals v. SampsonSupreme Court of Colorado · 2005
- Gilpin County Board of Equalization v. RussellSupreme Court of Colorado · 1997
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3Cited by4 opinions
- Hogan v. Bd. of Cty. Comm'rsColorado Court of Appeals · 2018
- Rust v. Board of County Commissioners of Summit CountyColorado Court of Appeals · 2018
- Neuhoff v. Eagle CountyColorado Court of Appeals · 2024
- Neuhoff v. Eagle CountyColorado Court of Appeals · 2024