Legal Opinion
Gunnison County v. Board of Assessment Appeals
Colorado Court of Appeals
Decided November 29, 1984No. 82CA0345PublishedCited by 14 opinions
1Opinion of the Court
KELLY, Judge.
The Board of Assessment Appeals and the Property Tax Administrator appeal the judgment of the trial court that property leased by Gunnison County from American Economy Insurance Company is tax exempt. The Board and the Administrator argue (1) that the trial court did not have jurisdiction, (2) that Gunnison County does not have standing, and (3). that the trial court erroneously ruled that the property is exempt from taxation. We affirm.
In the late 1970s, the Gunnison Board of County Commissioners was faced with an urgent need to repair and renovate the County’s courthouse and…
2Cases cited11 opinions
- Northcutt v. BurtonSupreme Court of Colorado · 1953
- H.M.O. Systems, Inc. v. Choicecare Health Services, Inc.Colorado Court of Appeals · 1983
- Cissell v. Colorado State Bd. of Assessment App.Colorado Court of Appeals · 1977
- Southern Cafeteria, Inc. v. Property Tax AdministratorColorado Court of Appeals · 1983
- Mesa Verde Co. v. Board of County CommissionersSupreme Court of Colorado · 1972
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Burman v. Richmond Homes Ltd.Colorado Court of Appeals · 1991
- 5050 S. Broadway Corp. v. Arapahoe County Board of CommissionersColorado Court of Appeals · 1991
- Hinsdale County Board of Equalization v. HDH PartnershipSupreme Court of Colorado · 2019
- Interwest Aviation v. County Board of EqualizationUtah Supreme Court · 1987
- City & County of Denver v. Board of Assessment AppealsColorado Court of Appeals · 1989
9 more not listed; retrieve them via the Exa API.