Tag Archives: CRS 39-1-102

James and Betsy Fifield v. Pitkin County Board of Commissioners and Board of Assessment Appeals, 2012COA197 (November 8, 2012)

Property taxes—a dry topic, but important to those who pay them. In this case, property owners subdivided one parcel of property into two. Only one parcel had a house. The second parcel, which was vacant except for a road that provided access to the house, was classified as vacant land. The property owners challenged that classification and claimed it was “Residential Land” under Colorado statutes. The court of appeals agreed with the property owners. “Residential Land” includes two commonly owned parcels, contiguous with one another, where one parcel has a residential dwelling, and the other parcel is used in conjunction with the residential dwelling. The court remanded the case for a determination of how much of both parcels were used as a unit in conjunction with a residential improvement.



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