Manor Vail Condominium Ass'n v. Board of Equalization

Opinion by

Judge ROTHENBERG.

Plaintiff, Manor Vail Condominium Association (taxpayer), appeals the summary judgment entered in favor of defendants, Eagle County Board of Equalization and the Eagle County Assessor. We affirm.

Manor Vail is a condominium complex consisting of 123 individually owned residential units. Taxpayer is a non-profit condominium association. In 1991, taxpayer owned certain improved real property located at Manor Vail including a lobby, a restaurant, 600 square feet of meeting rooms and conference space, and a swimming pool. These improvements were not included as general…