Traer Creek-EXWMT LLC v. Eagle County Board of Equalization

Opinion by

JUDGE J. JONES

¶ 1 Plaintiff, Traer Creek-EXWMT LLC (Traer), appeals the district court’s judgment dismissing its claims against defendant, Eagle County Board of Equalization (the Board), for lack of standing. Because we conclude that a mere lessee of property (such as Traer) does not have standing to challenge a property tax valuation of property that includes the leased property, we affirm.

I. Background

¶ 2 This appeal concerns the property tax valuation of Chapel Square Subdivision Tract B-l (Tract B) for the tax year 2015. Tract B is a parcel of land that has a commercial retail…