Legal Opinion

Home Depot USA, Inc. v. Pueblo County Board of Commissioners

Colorado Court of Appeals

Decided May 9, 2002No. 00CA2328PublishedCited by 9 opinions

1Opinion of the Court

Opinion by

Judge KAPELKE.

In this property tax case, petitioner, Home Depot USA, Inc. (taxpayer), appeals from an order of the Board of Assessment Appeals (BAA) concerning the taxable personal property at taxpayer's store in Pueblo County. The BAA rejected taxpayer's challenges to the valuation and classification of the subject property for the 1998 and 1999 tax years, as assigned by the county assessor and previously upheld by respondent, the Pueblo County Board of Commissioners (BOCC). We affirm.

After taxpayer's petition for abatement or refund was denied by the BOCC, taxpayer appealed to the…

2Cases cited6 opinions

  1. Board of Assessment Appeals of State v. E.E. Sonnenberg & Sons, Inc.Supreme Court of Colorado · 1990
  2. Cherry Hills Country Club v. Board of County Commissioners of County of ArapahoeColorado Court of Appeals · 1992
  3. Weingarten v. Board of Assessment AppealsColorado Court of Appeals · 1994
  4. Del Mesa Farms v. Board of Equalization of Montrose CountyColorado Court of Appeals · 1998
  5. Palmer v. Board of EqualizationColorado Court of Appeals · 1998

1 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. Rags Over the Arkansas River, Inc. v. Colorado Parks & Wildlife BoardColorado Court of Appeals · 2015
  2. Aberdeen Investors, Inc. v. Adams County Board of County CommissionersColorado Court of Appeals · 2009
  3. Cherry Creek Gun Club, Inc. v. HuddlestonColorado Court of Appeals · 2005
  4. HealthSouth Corp. v. Boulder County Board of CommissionersColorado Court of Appeals · 2009
  5. O'Neil v. Conejos County Board of CommissionersColorado Court of Appeals · 2017

4 more not listed; retrieve them via the Exa API.

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