(Download) "Boulder County Board Of Equalization V. M.D.C. Construction Co." by Colorado Supreme Court # eBook PDF Kindle ePub Free
eBook details
- Title: Boulder County Board Of Equalization V. M.D.C. Construction Co.
- Author : Colorado Supreme Court
- Release Date : January 26, 1992
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 76 KB
Description
We granted certiorari to review the unpublished opinion of the court of appeals in MDC Constr. Co. v. Board of Assessment Appeals (Colo. App. No. 90CA0063, March 21, 1991), which reversed the Board of Assessment Appeals' determination that MDC, a landowner, was not entitled to have its land assessed for property tax purposes for the 1988 tax year as "agricultural land" under the then-existing version of section 39-1-102(1.6) and (13.5), 16B C.R.S. (1987 Supp.). The Board of Assessment Appeals ruled that various activities of MDC with respect to the land, including its practice of leasing the land for grazing and ranch operations at a price that would not result in a monetary profit to MDC, were inconsistent with MDC's intent as landowner to engage in farming or ranching operations for the primary purpose of obtaining a profit. In reversing that decision, the court of appeals concluded that the critical factor qualifying MDC's land as "agricultural land" was the lessees' surface use of the land to graze animals for the purpose of making a profit. The Boulder County Board of Equalization and the Colorado Board of Assessment Appeals filed a petition for certiorari, which we granted,*fn1 and we now affirm the judgment of the court of appeals.
 "Boulder County Board Of Equalization V. M.D.C. Construction Co." by Colorado Supreme Court # eBook PDF Kindle ePub Free){kind=link}