Legal Opinion
Guest Mansions, Inc. v. Arapahoe County Board of Equalization
Colorado Court of Appeals
Decided January 12, 1995No. 93CA1094PublishedCited by 2 opinions
1Opinion of the Court
*945Opinion by
Judge ROY.
Guest Mansions, Inc., appeals from a judgment of the district court holding that its leasehold interest in property owned by the Arapahoe County Public Airport Authority (Authority) is taxable for tax year 1990. We affirm.
Guest Mansions leases a hotel and associated real property located within the boundaries of Centennial Airport from the Authority which was created, and is operating, pursuant to the Public Airport Authority Act, § 41-3-101, et seq., C.R.S. (1993 Repl.Vol. 17). The lease dated March 24, 1983, was amended and restated October 26, 1984, and is for a term of…
2Cases cited16 opinions
- Industrial Commission v. Moffat County School District RE No. 1Supreme Court of Colorado · 1987
- Trimble v. City of SeattleSupreme Court of the United States · 1914
- Security Life and Accident Company v. HeckersSupreme Court of Colorado · 1972
- Goodwill Industries of Southern California v. County of Los AngelesCalifornia Court of Appeal · 1953
- Maryland Casualty Co. v. MessinaSupreme Court of Colorado · 1994
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3Cited by2 opinions
- Lawrence v. Board of EqualizationColorado Court of Appeals · 1999
- Von Hagen v. Board of Equalization of San Miguel CountyColorado Court of Appeals · 1997