Morning Fresh Farms, Inc. v. Weld County Board of Equalization

Opinion by

Justice HODGES * .

Plaintiff, Morning Fresh Farms, Inc., appeals the order of the Board of Assessment Appeals (BAA) denying plaintiffs request for exemption of personal property used on its farm. We reverse.

The facts in this case are undisputed. Plaintiff owns an 800-acre farm on which corn, wheat, and alfalfa are grown on all but approximately 40 acres. On those 40 acres, plaintiff has 25 buildings housing approximately 750,000 laying hens and the equipment necessary to gather, convey, wash, candle, weigh, sort, package, and refrigerate the eggs (egg handling equipment). A small…