Johnston v. Park County Board of Equalization

Opinion by

Judge STERNBERG.*

In this property tax case, petitioners, H. Kenneth Johnston II, Timothy E. and Doris J.N. Beres, and Elizabeth Ruth McVicker (taxpayers), appeal from an order of the Board of Assessment Appeals (BAA) which denied their challenge to the non-agricultural classification assigned to their property by respondent, the Park County Board of Equalization (BOE), for the 1997 tax year. We affirm.

The issue in this appeal is whether taxpayers’ land qualified for agricultural classification for the 1997 tax year under the “conservation practices” provisions of the statutory…