Legal Opinion
Mesa Verde Co. v. Montezuma County Board of Equalization
Supreme Court of Colorado
Decided April 24, 1995No. 94SA20PublishedCited by 20 opinions
1Opinion of the CourtJustice Mullarkey
The appellants, the Montezuma County Board of Equalization and the Montezuma County Assessor (referred to jointly as the County), and the intervenor, the Property Tax Administrator of the State of Colorado, appeal the judgment of the Montezuma County District Court. The court declared that the possessory interest in, and use of, four parcels of land (the subject land) located within the boundaries of Mesa Verde National Park (the Park) are exempt from taxation and overturned Montezuma County’s assessment of property tax against the appellee, the Mesa Verde Company (Mesa Verde). The district…
2Cases cited20 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- United States v. City of DetroitSupreme Court of the United States · 1958
- United States v. New MexicoSupreme Court of the United States · 1982
- City of Detroit v. Murray Corp. of AmericaSupreme Court of the United States · 1958
- United States v. County of FresnoSupreme Court of the United States · 1977
15 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Board of County Commissioners v. Vail Associates, Inc.Supreme Court of Colorado · 2001
- City of Los Angeles v. San Pedro Boat WorksCourt of Appeals for the Ninth Circuit · 2011
- Paul Cole, Administrator of the Estate of Boyd Byron Cole v. Layrite Products Company, a Washington CorporationCourt of Appeals for the Ninth Circuit · 1971
- Wood v. PostelthwaiteCourt of Appeals of Washington · 1972
- Cantina Grill, JV v. City & County of Denver County Board of Equalization Ex Rel. KennedySupreme Court of Colorado · 2015
15 more not listed; retrieve them via the Exa API.