East Arapahoe Land Co. v. Board of Assessment Appeals

Opinion by

Judge RULAND.

The sole issue in this appeal is the correct interpretation and application of Colo. Sess.Laws 1988, ch. 268, § 39-1-103(14) at 1281, governing valuation of vacant, non-agricultural land for purposes of general property taxation. Defendants, The Board of Assessment Appeals and the Board of County Commissioners, appeal from a judgment of the district court determining that the county assessor’s office misapplied the statute in its valuation of land owned by plaintiff, East Arapahoe Land Company. We affirm.

East Arapahoe owns four lots totalling 34.7 acres in a platted…