Legal Opinion

Welby Gardens Co. v. Adams County Board of Equalization

Colorado Court of Appeals

Decided January 3, 2002No. 01CA0307PublishedCited by 6 opinions

1Opinion of the Court

Opinion by

Judge KAPELKE.

In this property tas case, respondent, Adams County Board of Equalization (the County), appeals the order of the Board of Assessment Appeals (BAA) determining that certain real property owned by the taxpayer, Welby Gardens Company, should be classified and valued as agricultural land for purposes of ad valorem taxation. We reverse.

The property at issue (the Property) consists of two parcels of land in Adams County, which are primarily used for greenhouses and greenhouse support buildings, including an 8000-square-foot retail garden center and a public parking area. A…

2Cases cited5 opinions

  1. Board of Assessment Appeals of State v. E.E. Sonnenberg & Sons, Inc.Supreme Court of Colorado · 1990
  2. Boulder County Board of Equalization v. M.D.C. Construction Co.Supreme Court of Colorado · 1992
  3. Douglas County Board of Equalization v. ClarkeSupreme Court of Colorado · 1996
  4. San Miguel County Board of Equalization v. Telluride Co.Supreme Court of Colorado · 1997
  5. Morning Fresh Farms, Inc. v. Weld County Board of EqualizationColorado Court of Appeals · 1990

3Cited by6 opinions

  1. Welby Gardens v. Adams County Bd. of EqualizationSupreme Court of Colorado · 2003
  2. Williams v. Department of Public SafetyColorado Court of Appeals · 2015
  3. Welby Gardens v. Adams County Bd. of EqualizationSupreme Court of Colorado · 2003
  4. Williams v. Department of Public SafetyColorado Court of Appeals · 2015
  5. Williams v. Department of Public Safety, Colorado State PatrolColorado Court of Appeals · 2015

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