Mountain Vista Ret. Residence v. Fremont County Assessor
Annotate this CaseIn 2012, the Fremont County Assessor assessed the commercial land and improvements of Mountain Vista Retirement Residence at $1,327,908 and its personal property at $8,246. The Fremont County Board of Equalization, the State Board of Equalization, and the district court upheld the valuation. Mountain Vista appealed, arguing that it should be exempt from property tax because it is a charitable or benevolent association that uses its property for primarily non-commercial purposes. The Supreme Court affirmed, holding that Mountain Vista is neither a charitable or benevolent association and that its property is primarily used for commercial purposes.
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