Legal Opinion
Landmark Petroleum, Inc. v. Board of County Commissioners
Colorado Court of Appeals
Decided December 16, 1993No. 92CA2018PublishedCited by 8 opinions
1Opinion of the Court
Opinion by
Judge METZGER.
Respondent, Board of County Commissioners (BOCC), appeals from the order of the State Board of Assessment Appeals (BAA) granting the petition of Landmark Petroleum, Inc., (taxpayer) for an abatement of personal property taxes paid. We affirm.
For the 1991 tax year, the county assessor valued taxpayer’s personal property at $20,-000,000. Taxpayer protested the valuation, and the assessor lowered the value to $18,-610,622.
Taxpayer then took the matter to arbitration. Following a hearing, the arbitrator entered an award determining the value of the property. The award…
2Cases cited7 opinions
- Coquina Oil Corp. v. Larimer County Board of EqualizationSupreme Court of Colorado · 1989
- Foust v. Aetna Casualty & Insurance Co.Colorado Court of Appeals · 1989
- Utah Motel Associates v. Denver County Board of CommissionersColorado Court of Appeals · 1992
- West Pueblo Ditch & Reservoir Co. v. Bessemer Irrigating Ditch Co.Supreme Court of Colorado · 1922
- Atencio v. Mid-Century Insurance Co.Colorado Court of Appeals · 1980
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Boulder County Bd. of Com'rs v. HealthsouthSupreme Court of Colorado · 2011
- Sooper Credit Union v. Sholar Group Architects, P.C.Supreme Court of Colorado · 2005
- Robert A. Wyler/Pebble Creek Ranch v. Colorado Board of Assessment AppealsColorado Court of Appeals · 1994
- R.P.T. of Aspen, Inc. v. Innovative Communications, Inc.Colorado Court of Appeals · 1996
- Osborn v. PackardColorado Court of Appeals · 2004
3 more not listed; retrieve them via the Exa API.