Welby Gardens v. Adams County Bd. of Equalization

Petitioner, Welby Gardens, appeals the court of appeals reversal of the Board of Assessment Appeals (BAA) classification of its greenhouse properties. Welby Gardens Co. v. Adams County Bd. of Equalization, 56 P.3d 1121 (Colo.App.2002). The BAA concluded that Petitioner’s greenhouse met the statutory definition of a “farm” and therefore should be classified as agricultural land. The court of appeals reversed, concluding that the definition had not been satisfied and therefore Petitioner’s land should not be classified as agricultural. We granted certiorari and now hold that Petitioner’s…