No.

Mr. Raymond E. Carper Property Tax Administrator Department of Local Affairs Division of Property Taxation 1313 Sherman Street Denver, Colorado 80203

Dear Mr. Carper:

This is in reply to your letter requesting that our oral opinions, in response to questions concerning the definition and valuation of open space-residential land, be reduced to writing in the form of an attorney general's opinion.

QUESTIONS PRESENTED AND CONCLUSIONS

Pursuant to your request, this opinion is furnished as to the eight questions you ask. These questions and the assumptions which you submitted are considered in the…