Andrew v. Teller County Board of Equalization

Opinion by

Judge BOORAS.

T1 In this property tax case, petitioner, Ellen Libbey Andrew (taxpayer), appeals from an order of the Board of Assessment Appeals (BAA) that denied her challenges to the nonagricultural classification placed on her land by respondent, the Teller County Board of Equalization (BOE), for the 2010 tax year. We affirm.

*174I. Factual and Procedural Background

[ 2 The relevant facts concerning the classification issues are not in dispute. The subject property is a thirty-five-acre parcel of land taxpayer purchased in 1998, and is within a subdivision containing other thirty-five…