Del Mesa Farms v. Board of Equalization of Montrose County

Opinion by

Chief Judge HUME.

In this property tax case, respondent, the Montrose County Board of Equalization (BOE), appeals from an order of the Board of Assessment Appeals (BAA) which reduced the valuation placed on 56 poultry buildings owned by petitioner, Del Mesa Farms (taxpayer), for the 1996 tax year. The BAA reduced the BOE’s valuation of these buildings by the amount included in that valuation attributable to certain items which the BAA classified as tax-exempt personal property, i.e., agricultural equipment, rather than taxable real property fixtures. Taxpayer cross-appeals the BAA’s…