Denver Beechcraft, Inc. v. Board of Assessment Appeals
Supreme Court of Colorado
1Opinion of the Court
DUBOFSKY, Justice.
The defendants, Board of Assessment Appeals of the State of Colorado, Jefferson County, the Jefferson County Board of Equalization and the Jefferson County Assessor, appeal a ruling of the Jefferson County District Court overturning Jefferson County’s assessment of property tax against the plaintiff, Denver Beechcraft, Inc. In the course of its analysis, the district court held unconstitutional section 41-3-107, 17 C.R.S. (1973), which exempts airport authorities from property tax. We reverse the district court’s ruling and uphold the constitutionality of section 41-3-107.
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2Cases cited8 opinions
- National Licorice Co. v. National Labor Relations BoardSupreme Court of the United States · 1940
- Application of Oklahoma Turnpike AuthoritySupreme Court of Oklahoma · 1950
- Katherine Jeffries v. Georgia Residential Finance Authority, Harriet J. MacKlin Etc.Court of Appeals for the Eleventh Circuit · 1982
- Steup v. Indiana Housing Finance AuthorityIndiana Supreme Court · 1980
- Natural Resources Defense Council, Inc. v. BerklundDistrict Court, District of Columbia · 1978
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3Cited by7 opinions
- Board of County Commissioners v. Vail Associates, Inc.Supreme Court of Colorado · 2001
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- Cantina Grill, JV v. City & County of Denver County Board of Equalization Ex Rel. KennedySupreme Court of Colorado · 2015
- City & County of Denver v. Board of Assessment AppealsSupreme Court of Colorado · 2001
- Telluride Regional Airport Authority v. Board of EqualizationColorado Court of Appeals · 1989
2 more not listed; retrieve them via the Exa API.