Legal Opinion
Coquina Oil Corp. v. Larimer County Board of Equalization
Supreme Court of Colorado
Decided March 13, 1989No. 87SC162PublishedCited by 19 opinions
1Opinion of the Court
VOLLACK, Justice.
In Coquina Oil Corp. v. Larimer County Board of Equalization, 742 P.2d 932 (Colo.App.1987), the court of appeals held that a taxpayer who had supplied erroneous information to the county assessor which resulted in a tax overassessment of $66,423.10 could not seek abatement and refund of the overpayment under sections 39-1-113 and 39-10-114, 16B C.R.S. (1982). While we disagree with much of the reasoning of the court of appeals, we affirm its conclusion.
I
The parties stipulated to the following facts. Coquina Oil Corporation (Coquina) is a Nevada corporation that owns oil and…
2Cases cited16 opinions
- Lamm v. BarberSupreme Court of Colorado · 1977
- Board of Assessment Appeals v. BenbrookSupreme Court of Colorado · 1987
- Modular Communities, Inc. v. McKnightSupreme Court of Colorado · 1976
- Northcutt v. BurtonSupreme Court of Colorado · 1953
- Bessemer Irrigating Co. v. West Pueblo Ditch & Reservoir Co.Supreme Court of Colorado · 1918
11 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- 5050 S. Broadway Corp. v. Arapahoe County Board of CommissionersColorado Court of Appeals · 1991
- Portofino Corp. v. Board of Assessment AppealsColorado Court of Appeals · 1991
- Quaker Oats Co. v. StantonMissouri Court of Appeals · 2003
- Amoco Production Co. v. Board of Assessment AppealsSupreme Court of Colorado · 1989
- Amoco Production Company v. BD. OF COM'RS OF CARBON COUNTYWyoming Supreme Court · 1994
14 more not listed; retrieve them via the Exa API.