First Christian Church v. Board of Assessment Appeals

KELLY, Judge.

The Larimer County Board of Assessment Appeals and the Property Tax Administrator appeal the judgment of the district court entered under § 24-4-106(7), C.R.S., ordering the Board to grant the application of the First Christian Church for tax exemption of property owned and used for religious worship. The trial court found that the grounds on which the Board had based its denial were unsupported by substantial evidence in the record and ordered the Board to grant the exemption. We reverse.

First Christian Church petitioned in the district court for judicial review of the decision…