Palmer v. Board of Equalization

Opinion by

Judge KAPELKE.

In this property tax case, respondent, the Eagle County Board of Equalization (BOE), appeals from an order of the Board of Assessment Appeals (BAA) which required it to reclassify the remaining portions of land owned by petitioner, John S. Palmer (taxpayer), as agricultural land for the 1996 tax year. We vacate the BAA’s order.

At issue in this appeal is the propriety of the agricultural classification placed by the BAA on a 28.268-acre portion of taxpayer’s land for the 1996 tax year.

It is undisputed that the property has been used for several years as a horse boarding…