Kenna v. Huber

Opinion by

Judge GRAHAM.

In this tax assessment case, defendant, Roxy Huber, Executive Director of the Colorado Department of Revenue (the Department), appeals the district court’s summary judgment in favor of plaintiffs, Matthew and Janet Kenna, Pete Skartvedt, and Ann Rill-ing (collectively, the Taxpayers). We vacate the judgment and remand for further proceedings.

Plaintiffs Pete Skartvedt and Ann Rilling are husband and wife, as are plaintiffs Matthew and Janet Kenna. The two couples owned property located in La Plata County as tenants in common. In January 2000, they donated a conservation…