Legal Opinion
IBM Credit Corp. v. Board of County Commissioners
Colorado Court of Appeals
Decided March 21, 1994No. 92CA1084PublishedCited by 3 opinions
1Opinion of the Court
Opinion by
Judge RULAND.
Defendants, the Board of County Commissioners of Jefferson County, acting as the County Board of Equalization, the Board members, and the Assessor (collectively, “County”), appeal from the order of the district court determining the 1991 t'ax year valuation of computer equipment owned by IBM Credit Corporation (taxpayer). We affirm.
The equipment consists of an IBM 3090 Model 200J central processing unit (3090 unit) leased to Adolph Coors Company. Based upon the cost approach to valuation, the assessor placed a value of $5,585,138 on the 3090 unit and accessories.…
2Cases cited4 opinions
- Peterson v. Ground Water CommissionSupreme Court of Colorado · 1978
- Cottonwood Hill, Inc. v. AnsayColorado Court of Appeals · 1985
- County Board of Equalization v. Board of Assessment AppealsColorado Court of Appeals · 1987
- Arapahoe Partnership v. Board of County CommissionersColorado Court of Appeals · 1990
3Cited by3 opinions
- Board of Leavenworth County Comm'rs v. McGraw Fertilizer Serv., Inc.Supreme Court of Kansas · 1997
- Board of County Commissioners v. IBM Credit Corp.Supreme Court of Colorado · 1995
- In Re Estate of ShulerColorado Court of Appeals · 1999