Honeywell Information Systems, Inc. v. Board of Assessment Appeals

SMITH, Judge.

Defendants, the Board of Assessment Appeals of the State of Colorado (Board), the City and County of Denver, and its Board of Equalization and Manager of Revenue, ex-officio Assessor (Assessing Authorities), appeal from adverse decisions of the district court in three cases involving the tax years 1973 to 1977. The trial court generally held that assessments for ad valorem taxes made by the Assessing Authorities and sustained initially by the Board against Honeywell Information Systems, Inc., (Honeywell) improperly included valuations for intangible personal property leased by…