Boulder County Board of Equalization v. M.D.C. Construction Co.

We granted certiorari to review the unpublished opinion of the court of appeals in MDC Constr. Co. v. Board of Assessment Appeals (Colo.App. No. 90CA0063, March 21, 1991), which reversed the Board of Assessment Appeals’ determination that MDC, a landowner, was not entitled to have its land assessed for property tax purposes for the 1988 tax year as “agricultural land” under the then-existing version of section 39-1-102(1.6) and (13.5), 16B *977C.R.S. (1987 Supp.). The Board of Assessment Appeals ruled that various activities of MDC with respect to the land, including its practice of leasing the…