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State Courts -
Colorado - June 1, 2006
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Jefferson County Bd. of County Comm'rs v. S.T. Spano Greenhouses, Inc., Court of Appeals No. 05CA0300,
COURT OF APPEALS OF COLORADO, DIVISION THREE, June 1, 2006, Decided
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Overview: Colorado State Board of Assessment Appeals (BAA) erred when it determined the value of 3.97 acres of land, greenhouses, and support buildings for tax purposes because the property was "other agricultural property," as that term was defined in Colo. Rev. Stat. § 39-1-102(1.6)(b) (2005), but the BAA valued it as agricultural land.
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