Legal Opinion · Concurring in part, dissenting in part
Vail Associates, Inc. v. Eagle County Board of County Commissioners
Colorado Court of Appeals
Decided September 13, 1999No. 97CA0265Published
1Concurring in part, dissenting in part
Judge ROY
concurring in part and dissenting in part.
I agree with the majority with respect to the standing of the Eagle County Board of Equalization (BOE) to challenge the constitutionality of § 39-3-136, C.R.S.1998. I further agree with the majority that the constitution is not self-executing, but I respectfully dissent from the balance of the majority opinion.
The constitution requires that “[ejach property tax levy shall be uniform upon all real and personal property not exempt from taxation.” Colo. Const, art. X, § 3(l)(a). It then provides that certain types or classes of property shall be…
2Cases cited21 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Train v. Colorado Public Interest Research Group, Inc.Supreme Court of the United States · 1976
- Farmers Group, Inc. v. WilliamsSupreme Court of Colorado · 1991
- Fogg v. MacAlusoSupreme Court of Colorado · 1995
- Bloomer v. Board of County CommissionersSupreme Court of Colorado · 1990
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