Legal Opinion
Fifield v. Pitkin County Board of Commissioners
Colorado Court of Appeals
Decided November 8, 2012No. 11CA2132PublishedCited by 5 opinions
1Opinion of the Court
Opinion by
Chief Judge DAVIDSON.
T1 Petitioners, James and Betsy Fifield (taxpayers), appeal from an order of the Board of Assessment Appeals (BAA) denying their petition challenging the nonresidential classification of their property for the 2008 and 2009 tax years. We vacate the order and remand for further proceedings.
I. Background
T2 In 2007, taxpayers subdivided their Pitkin County property into two contiguous residential lots, both of which they own. Lot One contains their home. Lot Two contains no buildings or structures, but does contain a paved road and a utility line. The paved road is…
2Cases cited6 opinions
- Bly v. StorySupreme Court of Colorado · 2010
- Board of Assessment Appeals of State v. E.E. Sonnenberg & Sons, Inc.Supreme Court of Colorado · 1990
- Gyurman v. Weld County Board of EqualizationColorado Court of Appeals · 1993
- Farny v. Board of Equalization of Dolores CountyColorado Court of Appeals · 1999
- Jet Black, LLC v. Routt County Board of County CommissionersColorado Court of Appeals · 2006
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Mook v. Bd. of Cty. Comm'rs 18SC499, Bd. of Assessment Appeals v. Kelly 18SC544, Bd. of Cty. Comm'rs v. HoganSupreme Court of Colorado · 2020
- Hogan v. Bd. of Cty. Comm'rsColorado Court of Appeals · 2018
- Rust v. Board of County Commissioners of Summit CountyColorado Court of Appeals · 2018
- Kelly v. Board of County Commissioners of Summit CountyColorado Court of Appeals · 2018
- Family Trust v. Bd. of CtyColorado Court of Appeals · 2018