Legal Opinion

ECHOSTAR SATELLITE, L.L.C. v. Arapahoe County Board of Equalization

Colorado Court of Appeals

Decided August 23, 2007No. 05CA2584PublishedCited by 2 opinions

1Opinion of the Court

Opinion by

Judge MARQUEZ.

In this property tax case, respondent, the Arapahoe County Board of Equalization (BOE), and intervenor, the Property Tax Administrator (PTA), appeal from an order of the Board of Assessment Appeals (BAA) that reclassified certain personal property owned by petitioner, EchoStar Satellite, LL.C. (EchoStar), as exempt for the 2004 tax year. We affirm.

According to the parties' partial stipulation, the subject property here consists of "set top boxes" (boxes) and "low-noise block filters" (filters) owned by EchoStar that were located at hundreds of service addresses of its…

2Cases cited5 opinions

  1. FirstBank-Longmont v. Board of EqualizationColorado Court of Appeals · 1999
  2. Family Tree Foundation v. Property Tax AdministratorColorado Court of Appeals · 2005
  3. Steamboat Ski & Resort Corp. v. Routt County Board of EqualizationColorado Court of Appeals · 2001
  4. Pilgrim Rest Baptist Church, Inc. v. Property Tax AdministratorColorado Court of Appeals · 1998
  5. National Junior College Athletic Ass'n v. HuddlestonColorado Court of Appeals · 1997

3Cited by2 opinions

  1. Marsico Capital Management, LLC v. Denver Board of County CommissionersColorado Court of Appeals · 2013
  2. Echostar Sat. v. Arapahoe Cty. Bd. of Equa.Colorado Court of Appeals · 2007

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