Last friday (9/12/2003) a local nursery (Ladybug Corp - Castle Rock, CO)
with beehives on their commercially zoned property received final ruling
over the taxing issue of whether or not beehives constitute a farm for
property tax purposes.

Chief Justice Mullarkey of the Colorodo State Supreme Court denied
certiorari reading to the Colorado State Board of Assessments & Douglas
County Board of Equilization.

In other words - denied the state's appeal to be heard and upheld the lower
courts decision to finally recognize beehives into the property tax
definition of a "farm".  Obviously this ruling is a great win for beekeepers
across the state.

Ross Dolan, a reporter for the local paper will be coming out with a story
covering the ruling tomorrow - 9/23.  You can look for yourself tomorrow on
their website:
http://www.crdailystar.com/

& decision:
http://www.courts.state.co.us/supct/caseannouncements/2003/09-08-03.htm


Matthew Westall - E-Bees - Castle Rock, CO
Paul Hendricks - Colorado Sunshine Honey Company

------------Case info to follow--------------
No. 03SC406

Court of Appeals Case No. 02CA0304 (4/17/03)



BOARD OF ASSESSMENT APPEALS, and

DOUGLAS COUNTY BOARD OF EQUALIZATION,                    Petitioners,

     v.

LADYBUG CORPORATION,                                      Respondent.



Petition for Writ of Certiorari DENIED.  EN BANC.



CHIEF JUSTICE MULLARKEY would grant as to the following issues:



Whether the Court of Appeals erred in reversing the BAA and holding that the
presence of apiaries (beehives) on one of three parcels of property converts
all three parcels to farms pursuant to § 39-1-102(1.6)(a)(I), C.R.S. (2002)
for ad valorem property taxation purposes.



Whether the potential that bees use naturally occurring plants (i.e. weeds)
to produce honey creates a farm pursuant to § 39-1-102(1.6)(a)(I), C.R.S.
(2002) for ad valorem property taxation purposes.



Whether evidence that apiaries are present and owned by the beekeeper is
sufficient, in and of itself to show a parcel's use is for the primary
purpose of obtaining a monetary profit.



Whether the court of appeals erred in reversing the BAA by deciding issues
of fact and credibility resulting in a reversed determination that
Respondent met the statutory definition of a farm for agricultural purposes.

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