C.P. Bedrock, LLC v. Denver County Board of Equalization

Opinion by

Judge FURMAN.

In this property tax case, the Denver County Board of Equalization (Denver) appeals a Board of Assessment (BAA) order that reclassified a parcel of real property (subject property) as agricultural for tax years 2007 and 2008. We reverse.

I. The Subject Property

Relying on section 39-1-108(5)(c), C.R.S. 2010, Denver reclassified the subject property from agricultural to commercial vacant land in 2007. C.P. Bedrock, LLC (taxpayer), which owned the land, appealed this classification to the BAA.

The following facts are based on findings of the BAA and on undisputed evidence…