Legal Opinion
Southard v. Board of Equalization
Colorado Court of Appeals
Decided July 8, 1999No. 98CA1295PublishedCited by 1 opinion
1Opinion of the Court
Opinion by
Judge RULAND.
Petitioners, Ronald Southard and Arkansas Valley Aviation, Inc., appeal from the order of the Board of Assessment Appeals (BAA) denying their protests to the 1997 general property tax approved by respondent, Chaffee County Board of Equalization. We affirm.
In 1985, petitioners’ predecessor entered into a lease with the Town of Buena Vista for a parcel of land on which an airport was to be constructed. The initial term of the lease was 28 years.
Pursuant to the lease, the tenant was granted exclusive use of the airport and was obligated to construct certain improvements…
2Cases cited8 opinions
- Board of Assessment Appeals v. Colorado Arlberg ClubSupreme Court of Colorado · 1988
- City & County of Denver v. Board of Assessment AppealsSupreme Court of Colorado · 1993
- Mesa Verde Co. v. Montezuma County Board of EqualizationSupreme Court of Colorado · 1995
- Andrews v. WilliamsSupreme Court of Colorado · 1946
- Mesa Verde Co. v. Board of County CommissionersSupreme Court of Colorado · 1972
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Rare Air Ltd. v. PropColorado Court of Appeals · 2019