The Colorado Court of Appeals has remanded a claim by the YMCA of the Rockies that two of its properties used for camping, conferences, recreation and religious services are eligible for religious and/or charitable exemption from state real estate taxes. The Court said that the Board of Assessment Appeals had utilized the wrong standards in reaching its decision. The Y owns 2187 acres of land in Grand County and 860 acres near Rocky Mountain National Park in Larimer County. It submitted applications for exemption for the properties in December 2003. The property tax administrator determined that the properties were entitled to a religious exemption. The County Commissioners of both counties...