Besch v. Jefferson County Board of County Commissioners

Opinion by

Judge DAVIDSON.

In this property tax case, petitioners, Nicholas J. Besch, Jr., Trustee, and Nicholas J. Besch, Jr. (taxpayers), appeal from an order of the Colorado State Board of Assessment Appeals (BAA) which denied their petition in abatement/refund proceedings challenging the non-agricultural classification assigned to their land for the 1996 tax year. We affirm.

At issue in this appeal is whether a parcel of land may qualify for agricultural classification for property tax purposes from alleged ranching use, based on "trespass grazing" on the parcel by cattle belonging to a…