Mission Viejo Co. v. Douglas County Board of Equalization

Opinion by

Judge CASEBOLT.

In this property tax case, petitioner, Mission Viejo Company appeals an order of the Board of Assessment Appeals (BAA) which upheld a change of classification for Mission Viejo’s property, known as the Highlands Ranch Mansion (the Mansion), from residential to commercial for the 1992 property tax year. We affirm.

The relevant facts are not in dispute. The Mansion was originally constructed in 1891 for use as a residence and was used as such until the mid-1970’s. In 1978, it was acquired by Mission Viejo as part of a larger parcel.

In 1979, Mission Viejo applied to…