Legal Opinion
Petron Development Co. v. Washington County Board of Equalization
Colorado Court of Appeals
Decided June 7, 2004No. 02CA1476PublishedCited by 8 opinions
1Opinion of the Court
Opinion by
Judge CASEBOLT.
In this property tax case involving valuation of oil leaseholds, petitioner, Petron Development Company, and intervenor, Mary E. Huddleston, the Property Tax Administrator (PTA), appeal the order of the Board of Assessment Appeals (BAA) upholding the valuations affirmed by respondent; the Washington County Board' of Equalization (CBOE). We reverse and remand.
Petron operates ten oil wells on six leaseholds located in Washington County. Each well consists of equipment that extracts an emulsion of oil, gas, water, and other impurities from an underground reservoir and…
2Cases cited15 opinions
- Town of Telluride v. Lot Thirty-Four Venture, L.L.C.Supreme Court of Colorado · 2000
- People v. HickmanSupreme Court of Colorado · 1999
- Board of County Commissioners v. Vail Associates, Inc.Supreme Court of Colorado · 2001
- Huddleston v. Grand County Board of EqualizationSupreme Court of Colorado · 1996
- Welby Gardens v. Adams County Bd. of EqualizationSupreme Court of Colorado · 2003
10 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Washington County Board of Equalization v. Petron Development Co.Supreme Court of Colorado · 2005
- Rocky Mountain Animal Defense v. Colorado Division of WildlifeColorado Court of Appeals · 2004
- Cendant Corp. & Subsidiaries v. Department of RevenueColorado Court of Appeals · 2009
- Kinder Morgan CO2 Co. v. Montezuma County Board of CommissionersColorado Court of Appeals · 2015
- Hepp v. Boulder County AssessorColorado Court of Appeals · 2005
3 more not listed; retrieve them via the Exa API.