Legal Opinion
Institute for Research on Social Problems v. Board of Assessment Appeals
Colorado Court of Appeals
Decided August 20, 1987No. 85CA1731PublishedCited by 4 opinions
1Opinion of the Court
KELLY, Judge.
The defendants, the Colorado Board of Assessment Appeals, Joy C. Carpenter, James T. McDonald, Henry F. Shriver, and Mary Anne Maurer, appeal the trial court judgment reversing the Board’s denial of a personal property tax exemption for the plaintiff, the Institute for Research on Social Problems. The defendants contend that there was substantial evidence in the administrative record to support denial of the Institute’s application. We reverse.
In 1983, the Institute applied to the Board for a tax exemption pursuant to § 39-3-101(l)(g)(I), C.R.S. (1982 Repl. Vol. 16B), on grounds…
2Cases cited5 opinions
- Ross v. Fire and Police Pension Ass'nSupreme Court of Colorado · 1986
- United Presbyterian Ass'n v. Board of County CommissionersSupreme Court of Colorado · 1968
- Security Life and Accident Company v. HeckersSupreme Court of Colorado · 1972
- Am. Water Works Ass'n v. Bd. of Assess. App.Colorado Court of Appeals · 1976
- Hudspeth v. Board of County Com'rs of RouttColorado Court of Appeals · 1983
3Cited by4 opinions
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- Western Colorado Congress v. Umetco Minerals Corp.Colorado Court of Appeals · 1996
- Western Slavonic Ass'n v. Property Tax AdministratorColorado Court of Appeals · 1992
- Subsequent Injury Fund v. Denver Public SchoolsSupreme Court of Colorado · 1990