Legal Opinion

Steamboat Ski & Resort Corp. v. Routt County Board of Equalization

Colorado Court of Appeals

Decided April 12, 2001No. 00CA0824PublishedCited by 5 opinions

1Opinion of the Court

Opinion by

Judge RULAND.

In this property tax case, petitioner, Steamboat Ski & Resort Corp. (taxpayer), appeals from an order of the Board of Assessment Appeals (BAA) determining the valuation for the 1999 tax year of a parcel of its land. Respondent, the Routt County Board of Equalization (BOE), cross-appeals, seeking the reinstatement of its original valuation. We dismiss the BOE's cross-appeal as untimely and affirm the BAA's order.

The subject property is an 181 acre parcel of unplatted land near the base of a ski area. Most of the parcel is traversed by ski runs and lifts and is located…

2Cases cited7 opinions

  1. Board of Assessment Appeals v. Colorado Arlberg ClubSupreme Court of Colorado · 1988
  2. Gyurman v. Weld County Board of EqualizationColorado Court of Appeals · 1993
  3. Burns v. Board of Assessment AppealsColorado Court of Appeals · 1991
  4. Robert A. Wyler/Pebble Creek Ranch v. Colorado Board of Assessment AppealsColorado Court of Appeals · 1994
  5. Farny v. Board of Equalization of Dolores CountyColorado Court of Appeals · 1999

2 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Board of Assessment Appeals v. SampsonSupreme Court of Colorado · 2005
  2. CTS Investments, LLC v. Garfield County Board of EqualizationColorado Court of Appeals · 2013
  3. ECHOSTAR SATELLITE, L.L.C. v. Arapahoe County Board of EqualizationColorado Court of Appeals · 2007
  4. Echostar Sat. v. Arapahoe Cty. Bd. of Equa.Colorado Court of Appeals · 2007
  5. JH Rose Logistics LLC v. Dometic CorporationDistrict Court, W.D. Washington · 2020

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