Legal Opinion
Roaring Fork Club, LLC v. Pitkin County Board of Equalization
Colorado Court of Appeals
Decided December 5, 2013No. Court of Appeals No. 12CA2008PublishedCited by 3 opinions
1Opinion of the Court
Opinion by
JUDGE BERNARD
{1 What is the proper way to determine the actual value of a private, nonequity golf club property for property tax purposes? The answer for the purposes of this appeal involves determining whether the club's sold memberships constitute an interest in land that is subject to assessment.
*46912 The Pitkin County Assessor determined the value of a golf club property that is owned by petitioner, the Roaring Fork Club, LLC, for tax year 2011. The Pitkin County Board of Equalization (the BOE), respondent, affirmed this value over the club's objection. The club appealed the BOE's…
2Cases cited15 opinions
- Ad Two, Inc. v. City & County of DenverSupreme Court of Colorado · 2000
- Radke v. Union Pacific Railroad CompanySupreme Court of Colorado · 1959
- Schneiker v. GordonSupreme Court of Colorado · 1987
- Navajo Development Co. v. SandersonSupreme Court of Colorado · 1982
- Arapahoe County Board of Equalization v. PodollSupreme Court of Colorado · 1997
10 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Hinsdale County Board of Equalization v. HDH PartnershipSupreme Court of Colorado · 2019
- v. Park Cty. Bd. of Cty. Comm'rsSupreme Court of Colorado · 2020
- HDH Partnership v. Hinsdale County Board of EqualizationColorado Court of Appeals · 2017