Anderson Ranch Arts Foundation v. Property Tax Administrator

KELLY, Judge.

Anderson Ranch Arts Foundation (Foundation) appeals the judgment of the district court affirming the action of the Board of Assessment Appeals (BOAA) which denied the Foundation a charitable exemption from the payment of ad valorem property taxes. The district court affirmed the agency action on the ground that the property did not meet the statutory criterion that the property be nonresidential. We affirm.

The Foundation is a non-profit corporation which owns and operates an arts center near Snowmass, Colorado. The staff, consisting of the director and three assistants, resides…