Colorado Board of Assessment Appeals Case No. 68817.
Carlock & Applewhite, F. Brittin Clayton III, Denver,
Colorado, for Petitioner-Appellant.
Jeffrey L. Huntley, County Attorney, Franklin Celico,
Assistant County Attorney, Breckenridge, Colorado, for
Cynthia H. Coffman, Attorney General, Emmy A. Langley,
Assistant Solicitor General, Denver, Colorado, for Appellee.
and Ashby, JJ., concur.
1] This property tax appeal concerns two land
parcels — one classified as residential and one as
vacant — owned by the Bringle Family Trust (the Trust).
The Trust appeals the order of the Colorado Board of
Assessment Appeals (the Board) upholding one parcel's
classification as vacant, rather than residential, land.
Because the Board correctly determined that the Trust failed
to show that the vacant parcel satisfied the contiguity
requirement of section 39-1-102(14.4)(a), C.R.S. 2017, which
is necessary to obtain property tax reclassification as
residential land, we affirm.
[¶2] The Trust owns a parcel of land in
Summit County, Colorado (the residential
The Trust also owns a parcel of land (the subject parcel)
located across a public road from the residential parcel. The
road between the Trust's parcels is a public right-of-way
maintained by the Bills Ranch Subdivision Association. The
parcels, depicted below, are platted lots in the Bills Ranch
[¶3] Charles Bringle is the owner
representative of the Trust. Bringle's parents purchased
separate, adjacent parcels of land — that now
constitute the subject parcel — during the 1950s.
Bringle's parents built a home and an outhouse on the
subject parcel around 1951. About ten years later,
Bringle's parents purchased separate, adjacent parcels
that now comprise the residential parcel. Around 1962,
Bringle's parents moved the house — but not the
outhouse — from the subject parcel to the residential
parcel in order to make additions to the house. In 1995, ...