Sampson v. Teller County Board of Equalization

*862Opinion by

Judge STERNBERG.*

In this property tax case, respondent, the Teller County Board of Equalization (BOE), appeals from an order of the Board of Assessment Appeals (BAA) that reduced the valuation placed on certain residential property owned by petitioner, Richard F. Sampson (taxpayer), for the 2001 tax year. We reverse the BAA’s order and remand with directions to dismiss taxpayer’s petition.

The subject property consists of a mobile home used as taxpayer’s residence, along with the residential land on which it is located. As residential property, it must be valued for property tax…