Welby Gardens v. Adams County Bd. of Equalization

In my view, the statutory language concerning the definition of agricultural land in sections 39-l-102(1.6)(a)(I) and (3.5), is ambiguous. Specifically, the statutory directive that horticultural products must “originate from the land’s productivity” in order to qualify the underlying land for agricultural tax status is unclear as written. The relevant legislative history provides no definitive guidance. In the face of such an intractable ambiguity, I suggest that the court must rule in favor of the taxpayer, thus giving the land under the greenhouses the agricultural land status.…