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Board of Assessment Appeals v. Colorado Arlberg Club

Colorado Supreme Court

762 P.2d 146 (1988)

Facts

The Colorado Arlberg Club (the club) (plaintiff) owned property in Colorado. A portion of the property contained clubhouse facilities, but the majority of the property was vacant land. In determining the property’s fair market value for tax purposes, the Board of Assessment Appeals (the board) (defendant) determined that the vacant land could be developed and factored the reasonable future use of the property into its valuation. The club disputed the board’s valuation, arguing that the board could not consider the reasonable future use of the property in valuing the property. The court of appeals found in favor of the club, holding that a property’s future use could not be considered in valuing the property for tax purposes, because tax assessors occasionally reassess the value of property and could reassess the value of the club’s property if its use changed. The board appealed.

Rule of Law

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Issue

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Holding and Reasoning (Mullarkey, J.)

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A "yes" or "no" answer to the question framed in the issue section;
A summary of the majority or plurality opinion, using the CREAC method; and
The procedural disposition (e.g., reversed and remanded, affirmed, etc.).

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