DOUGLAS COUNTY BOARD OF EQUALIZATION, Petitioner,
v.
Edith CLARKE and Board of Assessment Appeals of the State of Colorado, Respondents.
DOUGLAS COUNTY BOARD OF COMMISSIONERS, Petitioner,
v.
MISSION VIEJO BUSINESS PROPERTIES and Board of Assessment Appeals of the State of Colorado, Respondents.
Supreme Court of Colorado, En Banc.https://leagle.com/images/logo.png
June 24, 1996.
As Modified on Denial of Rehearing August 19, 1996.
Attorney(s) appearing for the Case
Thomas W. McNish, Assistant County Attorney, Office of Douglas County Attorney, Castle Rock, for Douglas County Board of Commissioners and Douglas County Bd. of Equalization.
Downey & Knickerrehm, P.C., Thomas E. Downey, Jr., Henry J. Rickelman, Denver, for Mission Viejo Business Properties.
Gale A. Norton, Attorney General, Stephen K. ErkenBrack, Chief Deputy Attorney General, Timothy M. Tymkovich, Solicitor General, Maurice Knaizer, Deputy Atty. Gen., Larry A. Williams, First Asst. Atty. Gen., Mark W. Gerganoff, Assistant Attorney General, General Legal Services Section, Denver, for Board of Assessment Appeals.
Holland & Hart, Alan Poe, Mary D. Metzger, Englewood, for Edith Clarke.
Supreme Court of Colorado, En Banc.
Justice KOURLIS delivered the Opinion of the Court.
We granted certiorari in two related cases, Clarke v. Douglas County Board of Equalization,899 P.2d 240 (Colo.App.1994), and Douglas County Board of Commissioners v. Mission Viejo Business Properties, No. 93CA2115 (Colo.App. April 20, 1995) (not selected for official publication), to determine whether the definition of "agricultural land" for ad valorem taxation...
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