Colorado Court of Appeals March 16, 2000, No. 99CA0246 (Besch v. Jefferson County Board of County Commissioners)

Opinion by

Judge DAVIDSON.

In this property tax case, petitioners, Nicholas J. Besch, Jr., Trustee, and Nicholas J. Besch, Jr. (taxpayers), appeal from an order of the Colorado State Board of Assessment Appeals (BAA) which denied their petition in abatement/refund proceedings challenging the non-agricultural classification assigned to their land for the 1996 tax year. We affirm.