Arapahoe Partnership v. Board of County Commissioners

Opinion by

Judge JONES.

Plaintiff, Arapahoe Partnership, appeals a district court judgment determining that plaintiff’s land was not a “farm” within the meaning of § 39-1-102(3.5), C.R.S. (1990 Cum.Supp.) and, thus, was not “agricultural land” for the purposes of assessment for the 1988 tax year. We affirm.

The Arapahoe County Assessor determined that the plaintiff’s property did not qualify as “agricultural land.” The Assessor’s determination was upheld by the Arapahoe County Board of Equalization, which denied plaintiff’s appeal. Plaintiff then appealed directly to the district court for a…