Legal Opinion
Gates Rubber Co. v. State Board of Equalization
Supreme Court of Colorado
Decided February 21, 1989No. 87SC259, 87SC260PublishedCited by 16 opinions
1Per curiam
We granted certiorari to determine the rate of interest a prevailing taxpayer is entitled to recover when following the protest and adjustment procedure in sections 39-5-122, 39-8-106, 39-8-108, and 39-8-109, 16B C.R.S. (1982). Following the judgment of the court of appeals in BQP Industries, Inc. v. State Board of Equalization, 694 P.2d 337 (Colo.App.1984), the Denver District Court ordered the Colorado State Board of Equalization and various county boards of equalization (collectively the Boards) to refund an overpayment of taxes in the 1979 and 1980 tax years to B.A. Leasing Corporation,…
2Cases cited12 opinions
- Lamm v. BarberSupreme Court of Colorado · 1977
- BQP Industries, Inc. v. State Board of EqualizationColorado Court of Appeals · 1984
- 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
7 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Dove Valley Business Park Associates, Ltd. v. Board of County CommissionersSupreme Court of Colorado · 1997
- Coquina Oil Corp. v. Larimer County Board of EqualizationSupreme Court of Colorado · 1989
- People v. BostSupreme Court of Colorado · 1989
- Robert A. Wyler/Pebble Creek Ranch v. Colorado Board of Assessment AppealsColorado Court of Appeals · 1994
- 5050 S. Broadway Corp. v. Arapahoe County Board of CommissionersColorado Court of Appeals · 1991
11 more not listed; retrieve them via the Exa API.