Fidelity Castle Pines, Ltd. v. State

Opinion by

Judge MARQUEZ.

Plaintiffs, Fidelity Castle Pines, Ltd., and Fidelity Associates Limited Partnership, appeal a summary judgment in favor of defendants, Douglas County Assessor and the Douglas County Board of Equalization, in which the trial court ruled that § 39-1-103(14)(b), C.R.S. (1994 Repl.Vol. 16B) is constitutional and that plaintiffs’ land had been properly valued. We affirm.

*28Plaintiffs, the owners of vacant land in Douglas County, protested the 1993 and 1994 valuations of their property to the Douglas County Assessor. They contended that, because the assessor did not consider…