Legal Opinion
Transponder Corp. of Denver v. Property Tax Administrator
Supreme Court of Colorado
Decided April 23, 1984No. 82SA223PublishedCited by 39 opinions
1Opinion of the Court
ROVIRA, Justice.
The Property Tax Administrator of the State of Colorado (State) appeals 1 from an order of the district court reversing the Board of Assessment Appeals (BAA) and holding that Transponder Corporation of Denver, Inc. (Transponder) should not be taxed as a public utility for tax year 1980. We affirm.
I
Transponder was organized in 1978 for the purpose of constructing and operating an earth station in Jefferson County. An earth station is composed of transmitters, receivers, antennae, and associated equipment necessary to relay electronic signals to and from communications…
2Cases cited7 opinions
- City and County of Denver v. SweetSupreme Court of Colorado · 1958
- City of Englewood v. Mountain States Telephone & Telegraph Co.Supreme Court of Colorado · 1967
- Associated Dry Goods Corp. v. City of ArvadaSupreme Court of Colorado · 1979
- Minnesota Microwave, Inc. v. Public Service CommissionSupreme Court of Minnesota · 1971
- Gardiner v. Arizona Department of Economic SecurityCourt of Appeals of Arizona · 1980
2 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- At & T Information Systems v. South Dakota State Board of EqualizationSouth Dakota Supreme Court · 1987
- Washington County Board of Equalization v. Petron Development Co.Supreme Court of Colorado · 2005
- BQP Industries, Inc. v. State Board of EqualizationColorado Court of Appeals · 1984
- Douglas County Board of Equalization v. Fidelity Castle Pines, Ltd.Supreme Court of Colorado · 1995
- Electric Power Research Institute, Inc. v. City & County of DenverSupreme Court of Colorado · 1987
34 more not listed; retrieve them via the Exa API.