Supreme Court of Colorado
Mook v. Bd. of Cty. Comm'rs 18SC499, Bd. of Assessment Appeals v. Kelly 18SC544, Bd. of Cty. Comm'rs v. Hogan
February 18, 2020457 P.3d 568
Summary
The court interprets the statutory definition of residential land and resolves one statutory requirement in each of three property-tax cases. It holds that contiguous parcels must physically touch, that multiple parcels may satisfy the used-as-a-unit requirement through collective residential use without an improvement on every parcel, and that county records determine common ownership. The court affirms Mook, affirms Hogan while remanding for application of the proper legal standard, and reverses Kelly.