Cache La Poudre Reservoir Co. v. Industrial Claim Appeals Office

METZGER, Judge.

Cache La Poudre Reservoir Company (Company) seeks review of a final order of the Industrial Claim Appeals Office (Panel) which determined that services performed by the employees of the company do not meet the requirements for exempt employment as “agricultural labor” pursuant to § 8 — 70—103(11)(a)(1)(C), C.R.S. (1986 Rep. Vol. 3B) for unemployment compensation tax liability purposes. We affirm.

The Company, a not-for-profit mutual reservoir company, stores and supplies irrigation water to surrounding farmers for agricultural purposes. It also has entered into a ten-year lease…