Hepp v. Boulder County Assessor

In this property tax case, defendants, the Boulder County Assessor and the Boulder County Board of Equalization (collectively, the County), appeal the judgment that reclassified and revalued certain real property owned by plaintiff, James A. Hepp (taxpayer), for the 2001 tax year. We reverse and remand for further proceedings.

The subject property consists of two adjacent parcels of land. It is undisputed that mining operations for gravel excavation were conducted on the parcels from 1995 through sometime in 1999 and that the parcels were used for agricultural purposes previous to the mining…