Legal Opinion
Farny v. Board of Equalization of Dolores County
Colorado Court of Appeals
Decided July 22, 1999No. 98CA0992PublishedCited by 13 opinions
1Opinion of the Court
Opinion by
Judge CRISWELL.
In this property tax ease, respondent, the Dolores County Board of Equalization (BOE), appeals from an order of the Board of Assessment Appeals (BAA) which changed the BOE’s classification of certain real property owned by petitioners, David H. and Sharon S. Farny (taxpayers), from vacant to residential for the 1997 tax year. We affirm.
The subject property consists of a 320-acre parcel of mountain property upon which taxpayers built and have used a small structure. Prior to the 1997 tax year, the county assessor had classified this property as residential. In that…
2Cases cited11 opinions
- Page v. ClarkSupreme Court of Colorado · 1979
- People v. GonzalesSupreme Court of Colorado · 1983
- Gorman v. Tucker by and Through EdwardsSupreme Court of Colorado · 1998
- Gyurman v. Weld County Board of EqualizationColorado Court of Appeals · 1993
- Douglas County Board of Equalization v. ClarkeSupreme Court of Colorado · 1996
6 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Board of Assessment Appeals v. SampsonSupreme Court of Colorado · 2005
- Fifield v. Pitkin County Board of CommissionersColorado Court of Appeals · 2012
- Hogan v. Bd. of Cty. Comm'rsColorado Court of Appeals · 2018
- Steamboat Ski & Resort Corp. v. Routt County Board of EqualizationColorado Court of Appeals · 2001
- Hepp v. Boulder County AssessorColorado Court of Appeals · 2005
8 more not listed; retrieve them via the Exa API.