Hinsdale County Board of Equalization and Board of Assessment Appeals, State of Colorado, Petitioners v. Hdh…

Summary

The court held that record fee owners of the Ranch parcels, rather than the hunting and fishing club, are responsible for property taxes. The owners’ ability to sell their parcels, their retained property rights, and their voluntary acceptance of amendable restrictive covenants and bylaws established that those restrictions did not convert their fee interests into licenses or transfer ownership to the Club. The court reversed the court of appeals and reinstated the Board of Assessment Appeals’ order.