Legal Opinion

United Presbyterian Ass'n v. Board of County Commissioners

Supreme Court of Colorado

Decided December 23, 1968No. 22901PublishedCited by 55 opinions

1Opinion of the CourtJustice Hodges

Defendant in error, Board of County Commissioners for Jefferson County, brought an action in district court against plaintiffs in error, the United Presbyterian Association and the Colorado Tax Commission to remove the tax exempt status for the years 1964, 1965 and 1966 of Highland West, a senior citizens’ residential home owned by the Association. The trial court, after a stipulated trial de novo, vacated the Tax Commission’s ex parte order granting exemption from ad valorem taxes for these three years, and the court ordered the Association’s property, Highland West, restored to the…

2Cases cited26 opinions

  1. Methodist Old Peoples Home v. KorzenIllinois Supreme Court · 1968
  2. Hilltop Village, Inc. v. Kerrville Independent School DistrictTexas Supreme Court · 1968
  3. Tucker v. FergusonSupreme Court of the United States · 1875
  4. Jackson v. PhillipsMassachusetts Supreme Judicial Court · 1867
  5. Presbyterian Homes Tax Exemption CaseSupreme Court of Pennsylvania · 1968

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3Cited by55 opinions

  1. United States v. PetersonCourt of Appeals for the Fourth Circuit · 1975
  2. The Presbyterian Homes v. Division of Tax AppealsSupreme Court of New Jersey · 1970
  3. Maurer v. Young LifeSupreme Court of Colorado · 1989
  4. Goebel v. Colorado Department of InstitutionsSupreme Court of Colorado · 1988
  5. Canyon County v. Sunny Ridge Manor, Inc.Idaho Supreme Court · 1984

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