Mesa Verde Co. v. Montezuma County Board of Equalization

The appellants, the Montezuma County Board of Equalization (the Board) and the Montezuma County Assessor (the Assessor), appeal the judgment of the District Court for Montezuma County declaring that four parcels of land (the property) located within the boundaries of Mesa Verde National Park (the Park) are exempt from taxation pursuant to the provisions of sections 39-3-135(1) and (4)(c), 16B C.R.S. (1991 Supp.), and concluding that the Assessor and the Board lacked standing to challenge the constitutionality of those statutory provisions. 1 We affirm.

i

The United States owns the property,…