Legal Opinion
United Parcel Service of America, Inc. v. Huddleston
Colorado Court of Appeals
Decided June 17, 1999No. 98CA0286PublishedCited by 8 opinions
1Opinion of the Court
Opinion by
Judge DAVIDSON.
Respondent, the Property Tax Administrator (PTA), appeals from a final order of the Board of Assessment Appeals (BAA) determining that the PTA exceeded her authority in valuing the property of petitioners, United Parcel Service of America, Inc. (UPS America), United Parcel Service, Inc., and United Parcel Service Company (UPS Co.) under § 39-4-101, et seq., C.R.S.1998. We reverse in part and remand for further proceedings.
Prior to tax year 1995, the PTA had valued UPS Co. as an airline company and a public utility under § 39-4-102, C.R.S.1998, and determined such…
2Cases cited13 opinions
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
- Western Union Telegraph Co. v. Attorney General of CommonwealthSupreme Court of the United States · 1888
- Bertrand v. Board of County Commissioners of Park CountySupreme Court of Colorado · 1994
- Charnes v. BoomSupreme Court of Colorado · 1988
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3Cited by8 opinions
- Qwest Corp. v. Colorado Division of Property TaxationSupreme Court of Colorado · 2013
- McMackin v. Johnson County Healthcare CenterWyoming Supreme Court · 2003
- Colorado Ethics Watch v. City and County of BroomfieldColorado Court of Appeals · 2009
- Petron Development Co. v. Washington County Board of EqualizationColorado Court of Appeals · 2004
- Witherspoon v. Teton Laser Center, LLCWyoming Supreme Court · 2007
3 more not listed; retrieve them via the Exa API.