Legal Opinion
TCI Satellite Entertainment, Inc. v. Board of Equalization of Montezuma County
Colorado Court of Appeals
Decided April 13, 2000No. 99CA0975PublishedCited by 2 opinions
1Opinion of the Court
Opinion by
Judge VOGT.
In this property tax case, respondent, the Montezuma County Board of Equalization (BOE), appeals an order of the Board of Assessment Appeals (BAA) granting petitioner, TCI Satellite Entertainment, Inc. (TCH), an exemption from taxation for the 1998 tax year for business personal property valued at $220,950. Mary E. Huddleston, the Property Tax Administrator (PTA), has intervened in the appeal. We reverse the BAA's order and remand the cause for further proceedings.
The personal property at issue in this case consists of satellite receiving dishes, converter boxes, and…
2Cases cited5 opinions
- AviComm, Inc. v. Colorado Public Utilities CommissionSupreme Court of Colorado · 1998
- Baca v. Atchison, Topeka & Santa Fe Railway Corp.New Mexico Court of Appeals · 1996
- Hyland Hills Park & Recreation District v. Denver & Rio Grande Western RailroadSupreme Court of Colorado · 1993
- Cray Computer Corp. v. Colorado Department of RevenueColorado Court of Appeals · 1999
- Marriage of Conser v. ConserCourt of Appeals of Oregon · 1994
3Cited by2 opinions
- Huddleston v. Board of EqualizationSupreme Court of Colorado · 2001
- Quercioli v. Colorado Department of Natural ResourcesColorado Court of Appeals · 2008