This past year, the Colorado Supreme Court ruled in Welby Gardens v. Adams County Bd. of Equalization that greenhouses are to be taxed as commercial property rather than agricultural property.

This decision overruled the standing custom based on the 1990 Morning Fresh Farms case, which found that properties used to produce agricultural products are agricultural. In Welby, the Court found that there must be “some nexus between the agricultural product and the land on which the product was produced” for the land to be classified as agricultural for tax purposes.

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