Douglas County Board of Equalization v. Clarke

We granted certiorari in two related cases, Clarke v. Douglas County Board of Equalization, 899 P.2d 240 (Colo.App.1994), and Douglas County Board of Commissioners v. Mission Viejo Business Properties, No. 93CA2115 (ColoApp. April 20, 1995) (not selected for official publication), to determine whether the definition of “agricultural land” for ad valorem taxation purposes in section 39-1-102(1.6)(a)(I), 16B C.R.S. (1994), requires that actual grazing take place in the tax year in question and in the prior two years.1

We conclude that the plain meaning of the statute requires the taxpayer to…