Colorado Court of Appeals January 14, 2016, Court of Appeals 14CA1767 (Grand County Board of Commissioners v. Colorado Property Tax Administrator)

Opinion by

JUDGE HARRIS

¶ 1 This is the second appeal to this court of an order of the Board of Assessment Appeals (the Board) in a property tax exemption case. In the first appeal, the Young Men’s Christian Association of the Rockies (YMCA) appealed the Board’s orders denying its requests for religious purposes and charitable use tax exemptions.