Vail Associates, Inc. v. Board of Assessment Appeals

TURSI, Judge.

Plaintiff, Vail Associates, Inc., appeals the decision of the district court affirming the actions of the State Board of Assessment Appeals and the Eagle County Board of Equalization holding that certain property owned by the plaintiff in Eagle County was not “residential real property” and, therefore, erred in upholding the rulings that the property was properly valued for assessment at a taxable rate of 29 percent of actual value rather than 21 percent. We affirm.

The sole issue presented for review is whether plaintiff’s parcels of land qualify as “residential real property”…