In Mook v. Board of County Commissioners of Summit County, the Colorado Supreme Court reviewed three consolidated cases involving property tax classification disputes. The petitioners sought to reclassify undeveloped parcels of land as “residential land” to qualify for lower property tax rates under Colorado Revised Statutes § 39-1-102(14.4)(a).
The statute defines residential land as “a parcel or contiguous parcels of land under common ownership upon which residential improvements are located and that is used as a unit in conjunction with the residential improvements located thereon.” The court examined the requirements of contiguity, common ownership, and usage as a unit.
The Court’s Analysis of “Contiguous Parcels”
The petitioners argued for a broader interpretation of “contiguous,” including parcels separated by minor intrusions such as roads or strips of land owned by a third party. However, the court rejected this argument, holding that:
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Plain Language Interpretation: The term “contiguous” was interpreted based on its ordinary meaning—physically touching at a boundary. The court cited dictionary definitions and similar statutory language to support its conclusion.
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Legislative Intent: The court noted that if the legislature intended to broaden the definition of contiguity, it would have included language to that effect, as seen in other Colorado statutes addressing different contexts, such as municipal annexation.
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Policy Considerations: While the petitioners argued that a broader interpretation would provide equitable tax relief, the court emphasized adherence to statutory language over policy preferences.
Key Outcomes of the Decision
- Physical Touch Requirement: Only parcels that physically touch can qualify as contiguous under Colorado property tax law.
- Implications for Multi-Parcel Properties: Landowners with non-touching parcels must meet other statutory requirements or face higher tax rates for undeveloped land.
- Guidance for Assessors and Landowners: The ruling provides clarity for property tax assessments and reclassification requests.
Joe Whitcomb
