Larimer County Board of Commissioners v. Colorado Property Tax Administrator

Opinion by

JUDGE CARPARELLI

{1 In this property tax exemption case, the Young Men's Christian Association of the Rockies (the YMCA) appeals the Board of Assessment Appeals orders finding that the YMCA is not entitled to a charitable use exemption or a religious purposes exemption from property taxes, except for its chapels and religious activity center. We conclude that the Board erred as a matter of law. We vacate the Board's order finding that the YMCA is not entitled to a charitable use exemption and is not entitled to a religious purposes exemption, except for the chapels and religious…