Estes v. Colorado State Board of Assessment Appeals

Opinion by

Judge HUME.

Plaintiff, Vernon Estes, appeals the order of the Colorado State Board of Assessment Appeals (Board) determining that plaintiff’s land was not used as a “ranch” within the meaning of § 39-1-102(13.5), C.R.S. (1990 Cum.Supp.) for the 1988 tax year and, thus, was not “agricultural land” for the purposes of assessment. We reverse and remand with directions.

The pertinent facts have generally been stipulated and are not in dispute. In 1972, plaintiff bought a 344-acre parcel of land which he leased to dairy and beef cattle owners for the purpose of livestock grazing during…