Robert A. Wyler/Pebble Creek Ranch v. Colorado Board of Assessment Appeals

Opinion by

Judge RULAND.

Petitioner, Robert A. Wyler/Pebble Creek Ranch (taxpayer), filed petitions for an abatement or refund of 1989 and 1990 real property taxes with respondent, Summit County Board of Commissioners. The County denied the petitions and petitioner appealed to the Board of Assessment Appeals (BAA). The BAA dismissed taxpayer’s appeal. On taxpayer’s appeal of that dismissal, we affirm.

The relevant facts are not in dispute. Taxpayer’s properties were reclassified from agricultural to residential by the county assessor, thus increasing the valuation for property taxation purposes.…