Legal Opinion
Board of County Commissioners v. Vail Associates, Inc.
Supreme Court of Colorado
Decided February 26, 2001No. Nos. 988C869, 998C126PublishedCited by 65 opinions
1Opinion of the CourtJustice Hobbs
In this appeal, we review recent legislation which creates a tax exemption for ski areas and other parties with long-term leases, permits, or contracts to use federal property. We hold that this legislation violates Colorado's constitution, which prohibits statutory exemptions to property taxation unless the exemptions are authorized in the constitution itself. Unless constitutionally authorized, the legislature may not exempt some interests in federal property from taxation while taxing others.
In 1996, the General Assembly enacted legislation directing that some possessory in*1267terests in…
2Cases cited50 opinions
- Marbury v. MadisonSupreme Court of the United States · 1803
- City of Boerne v. FloresSupreme Court of the United States · 1997
- United States v. City of DetroitSupreme Court of the United States · 1958
- S. R. A., Inc. v. MinnesotaSupreme Court of the United States · 1946
- City of Detroit v. Murray Corp. of AmericaSupreme Court of the United States · 1958
45 more not listed; retrieve them via the Exa API.
3Cited by65 opinions
- Vigil v. FranklinSupreme Court of Colorado · 2004
- Colorado Department of Labor & Employment v. EsserSupreme Court of Colorado · 2001
- Garhart Ex Rel. Tinsman v. Columbia/HealthOne, L.L.C.Supreme Court of Colorado · 2004
- Board of County Commissioners v. Park County Sportsmen's Ranch, LLPSupreme Court of Colorado · 2002
- Washington County Board of Equalization v. Petron Development Co.Supreme Court of Colorado · 2005
60 more not listed; retrieve them via the Exa API.