Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

Traer Creek-EXWMT LLC v. Eagle County Board of Equalization

Court of Appeals of Colorado, Second Division

February 9, 2017

Traer Creek-EXWMT LLC, a Colorado limited liability company, Plaintiff-Appellant,
v.
Eagle County Board of Equalization, Defendant-Appellee.

         Eagle County District Court No. 15CV30255 Honorable Russell H. Granger, Judge

         JUDGMENT AFFIRMED.

          Otten, Johnson, Robinson, Neff & Ragonetti, P.C., Dimitri Adloff, David P. Hutchinson, Denver, Colorado, for Plaintiff-Appellant.

          Bryan Treu, County Attorney, Christina Hooper, Assistant County Attorney, Eagle, Colorado, for Defendant-Appellee.

          OPINION

          J. JONES JUDGE.

         ¶ 1 Plaintiff, Traer Creek-EXWMT LLC (Traer), appeals the district court's judgment dismissing its claims against defendant, Eagle County Board of Equalization (the Board), for lack of standing. Because we conclude that a mere lessee of property (such as Traer) does not have standing to challenge a property tax valuation of property that includes the leased property, we affirm.

         I. Background

         ¶ 2 This appeal concerns the property tax valuation of Chapel Square Subdivision Tract B-1 (Tract B) for the tax year 2015. Tract B is a parcel of land that has a commercial retail building on it. Tract B has been subject to a lease since 1987, and since 2002 Traer has been the lessee.[1] Under a "Declaration of Easements, " Traer is contractually obligated to pay the property taxes "directly to the appropriate taxing authorities." But since assuming the lease, Traer has not paid the property taxes directly to the taxing authority; the owner has made those payments and Traer has reimbursed the owner.

         ¶ 3 On May 1, 2015, the Eagle County Assessor mailed the owner a notice of valuation regarding Tract B. Traer (but not the owner) initiated the statutory protest and adjustment process to challenge the 2015 valuation of Tract B. The assessor issued a notice of determination declining to adjust the valuation.

         ¶ 4 Traer appealed the notice of determination to the Board. The Board upheld the valuation.

         ¶ 5 Undaunted, Traer appealed the Board's decision to district court pursuant to section 39-8-108, C.R.S. 2016.[2]

         ¶ 6 The Board moved to dismiss under C.R.C.P. 12(b)(1) on the theory that a mere lessee does not have standing to challenge a property tax valuation of the sort issued by the assessor. The district court agreed and dismissed the case.

         II. Discussion

         ¶ 7 Traer contends that the district court erred in ruling that it does not have statutory or common law standing, and that factual determinations underlying the court's ruling ...


Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.