Cherry Creek Gun Club, Inc. v. Huddleston

Opinion by:

Chief Judge DAVIDSON.

In this property tax action, petitioner, Cherry Creek Gun Club, Inc. (club), appeals from an order of the Board of Assessment Appeals (BAA) which affirmed the ruling of the Division of Property Taxation that the club was not entitled to an exemption from ad valorem taxation for its nonresidential property. The issue in this appeal is whether the club is entitled to the charitable use tax exemption available to "qualified amateur sports organizations," pursuant to § 89-3-108(1.3), C.R.S.2004. We conclude it is not, and, therefore, we affirm.

Pursuant to §…