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Colorado Supreme Court Opinions | Colorado v. Berry | Citation: 2020 CO 14 Opinion Date: February 18, 2020 Judge: Hart Areas of Law: Constitutional Law, Criminal Law | In 2014, William Berry, who was at the time a deputy of the Lake County Sheriff’s Office, obtained several firearms from the office evidence locker, gave one away, attempted to sell another, and kept two for himself. For this, Berry was convicted of embezzlement of public property in violation of section 18-8-407, C.R.S. (2019), and first-degree official misconduct in violation of section 18-8-404, C.R.S. (2019). The issue this case presented for the Colorado Supreme Court's review was one of first impression for each of these statutory provisions: (1) does “public property” include property that is in the government’s possession but not owned by the government?; and (2) what is an act “relating to [an official’s] office” for purposes of the crime of official misconduct? The Supreme Court held the statute prohibiting embezzlement of public property criminalized only the embezzlement of property that was owned by the government. Furthermore, the Court concluded the prohibition on official misconduct should be broadly construed to include circumstances, like those in this case, in which an official used the opportunities presented by his or her office to engage in improper conduct. | | Mook v. Bd. of Cty. Comm’rs | Citation: 2020 CO 12 Opinion Date: February 18, 2020 Judge: William W. Hood, III Areas of Law: Real Estate & Property Law, Tax Law, Zoning, Planning & Land Use | The common issue from three property tax cases presented to the Colorado Supreme Court for review centered on what constituted "residential land" under 39-1-102(14.4)(a), C.R.S. (2019). In Colorado, residential land was taxed as a lower rate than vacant land. The Mooks owned two parcels of land in Summit County, Colorado. One parcel contained the Mooks’ house, classified as residential land. The other parcel was undeveloped, and it was classified as vacant land (“the subject parcel”). The parties agreed that these two parcels didn't physically touch. The Homeowners’ Association (“HOA”) owned an approximately seventeen-foot-wide strip of land that completely separated the two properties (that strip provided other members of the HOA access to adjacent public land). The Mooks petitioned the Board of County Commissioners of Summit County (“BCC”) to reclassify the subject parcel from vacant land to residential land. The BCC denied their petition, and the Mooks appealed to the Board of Assessment Appeals (“BAA”). The BAA upheld the BCC’s decision. Notably, the BAA determined that contiguous parcels are those that are “physically connected.” Here, the residential and subject parcels didn't physically touch, and the BAA “was not persuaded that the use of the subject lot in conjunction with the residential lot was sufficient to defeat the plain meaning of contiguity.” Thus, the BAA concluded that the two parcels aren’t contiguous, and it denied the Mooks’ appeal. Taking the three appeals together, the Colorado Supreme Court concluded: (1) only parcels of land that physically touch qualify as “contiguous parcels of land;” (2) a residential improvement isn’t needed on each contiguous and commonly owned parcel of land and a landowner can satisfy the “used as a unit” requirement by using multiple parcels of land together as a collective unit of residential property; and (3) county records dictate whether parcels are held under “common ownership.” | | Ziegler v. Park Cty. Bd. of Cty. Comm'rs | Citation: 2020 CO 13 Opinion Date: February 18, 2020 Judge: William W. Hood, III Areas of Law: Real Estate & Property Law, Tax Law, Zoning, Planning & Land Use | This case asked the Colorado Supreme Court to construe the definition of residential land in section 39-1-102(14.4)(a), C.R.S. (2019). Stephen Ziegler (through the Stephen J. Ziegler Revocable Trust Dated July 17, 2008) owned four parcels of land in Park County, Colorado. One parcel was classified as “residential land” under section 39-1-102(14.4)(a) and taxed accordingly. However, the other three parcels remained “vacant land” and are thus taxed at a higher rate. Ziegler sought to reclassify those vacant parcels as residential land to receive a corresponding tax abatement. As it concluded in Mook v. Summit Cty. Bd. of Cty. Comm'rs, 2020 CO 12 (2020): (1) a residential improvement isn’t needed on each contiguous and commonly owned parcel of land for that parcel to be “used as a unit;” and (2) a landowner can satisfy the “used as a unit” requirement by using multiple parcels of land together as a collective unit of residential property. The BAA here applied the same legal standards that the Court expressly disavowed in Mook. Thus, it reversed the BAA’s order and remanded for the BAA to apply the standards articulated in this case to determine whether the vacant parcels qualified as “residential land.” | |
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