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1978 Colorado Attorney General Reports and Opinions 1 (1978)

handle is hein.sag/sagco0013 and id is 1 raw text is: ,EDITED)
January 11, 1978
Mr. Ray E. Carper
Property Tax Administrator
623 State Centennial Building
1313 Sherman Street
Denver, Colorado 80203
RE:   Applicability of open space provisions of H.B. 1452 (1977)
to parcels of land in excess of 35 acres
AG Alpha No. LO PT AGCAN
AG File No. DLS/AGCAN/KL (EDITED)
Deer Mr. Carper:
This is to respond to your request for an opinion as to whether
the open space provisions of H.B. 1452, enacted in 1977, apply to
parcels of land in excess of 35 acres.
QUESTIONPRESENTEDAQ CONCLUSION
Do the open space provisions of H.B. 1452 (1977 Session) apply to
parcels of land in excess of 35 acres?
My conclusion is yes.
ANALYSIS
C.R.S. 1973, 39-1-101(7.5) defines land used for open space res-
idential purposes as land of up to thirty-five acres, part of
which is used for residential and related purposes and part of
which is used for open space.
The question is whether the first 35 acres of a 40 or 80 acre
parcel are entitled to open space treatment for assessed valua-
tion,
The law is ambiguous as to whether there is an absolute 35-acre
maximum on the size of a parcel eligible for the open space clas-
sification or whether the first 35 acres of a larger parcel would
also be eligible. Because of the statutory ambiguity, an effort
has been made to determine the intent of the General Assembly
(C.R.S. 1973, 2-4-203)).

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