Von Hagen v. Board of Equalization of San Miguel County

Opinion by

Judge CRISWELL.

The San Miguel County Board of Equalization (BOE) was the respondent in proceedings before the Board of Assessment Appeals (BAA) in which the BAA determined that the BOE had improperly classified for ad valo-rem tax purposes two parcels of realty (Lots 161 and 162) owned by petitioners, Ronald L. Von Hagen and Theresa V.H. Bucher, as vacant land, rather than as agricultural land, for the 1995 tax year. BOE appeals from that determination, and we affirm in part and reverse in part.

I. Lot 162

For a number of years before tax year 1994, Lot 162 was used for and classified…