Huddleston v. Board of Equalization

Four corporate taxpayers sought review by certiorari of separate court of appeals' judgments reversing decisions of the state board of assessment appeals. 1 In each case, the board had ordered county assessors to apply the $2,500 personal property tax exemption of section 39-3-119.5, 11 C.R.S. (2000), on a per-business location basis pre-seribed by the Property Tax Administrator, which significantly reduced the assessed value of the taxpayer's taxable personal property in the county. The court of appeals held that section 39-3-119.5 did not contemplate separate exemptions for property at…