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JOHNSTON v. PARK CTY. BD. OF EQUALIZATION

No. 98CA1353.

979 P.2d 578 (1999)

H. Kenneth JOHNSTON II, Trustee; Timothy E. Beres; Doris J.N. Beres; and Elizabeth Ruth McVicker, Petitioners-Appellants, v. PARK COUNTY BOARD OF EQUALIZATION, Respondent-Appellee, and Colorado State Board of Assessment Appeals, Appellee.

Colorado Court of Appeals, Div. A.

April 29, 1999.

Attorney(s) appearing for the Case

H. Kenneth Johnston II, Timothy E. Beres, Doris J.N. Beres, and Elizabeth Ruth McVicker, Pro Se

Gorsuch Kirgis LLP, Malcolm M. Murray, Denver, Colorado, for Respondent-Appellee

No Appearance for Colorado State Board of Assessment Appeals

Opinion by Judge STERNBERG.*

In this property tax case, petitioners, H. Kenneth Johnston II, Timothy E. and Doris J.N. Beres, and Elizabeth Ruth McVicker (taxpayers), appeal from an order of the Board of Assessment Appeals (BAA) which denied their challenge to the non-agricultural classification assigned to their property by respondent, the Park County Board of Equalization (BOE), for the 1997 tax year. We affirm.

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