Cantina Grill, JV v. City & County of Denver County Board of Equalization Ex Rel. Kennedy

I 1 We granted certiorari review to consider whether several food and beverage concessionaires at a city-owned airport hold taxable possessory interests under our three-prong test established in Board of County Commissioners v. Vail Associates, Inc., 19 P.3d 1263 (Colo.2001). In Vail Associates, we held that a private possessory interest in tax-exempt *874government property 1 is taxable if it exhibits significant incidents of private ownership that distinguish it from the government's underlying tax-exempt ownership. Id. at 1279. We articulated three factors demonstrating such incidents of…