Boulder County Bd. of Com'rs v. Healthsouth

In this action for a tax refund, we must determine whether a taxpayer that intentionally listed and paid taxes on non-existent personal property has a right to a refund. The court of appeals concluded that the taxpayer, HealthSouth Corporation ("Health-South"), did have statutory grounds for a refund claim. See HealthSouth v. Boulder County, 220 P.3d 966 (Colo.App.2009). We disagree.1

In the case before us, the taxpayer admitted that it sought the imposition of taxes based on assets it knew to be non-existent. The General Assembly developed a tax system for personal property that allows for…