Qwest Corp. v. Colorado Division of Property Taxation

*114Opinion by

Judge WEBB.

In this property tax dispute, plaintiff, Qwest Corporation ("Qwest"), appeals the *115trial court's judgment granting the motion to dismiss of defendant, Colorado Division of Property Taxation, Department of Local Affairs, State of Colorado ("DPT"). According to Qwest, because some of its property is similar to that of cable service providers ("cable companies"), the tax statutes applied to eable companies' property should be interpreted to permit DPT to assess such Qwest property under these statutes, although Qwest is a public utility. . Alternatively, Qwest asserts that…