Legal Opinion
Microsemi Corp. of Colorado v. Broomfield County Board of Equalization
Colorado Court of Appeals
Decided December 11, 2008No. 08CA0249PublishedCited by 4 opinions
1Opinion of the Court
Opinion by
Chief Judge DAVIDSON.
In this property tax case, petitioners, Mi-crosemi Corporation of Colorado and FMC Corporation (taxpayers), appeal the ad valo-rem tax valuation of their improved industrial property located in the City and County of Broomfield (the property) by the Board of Assessment Appeals (BAA) for the 2005 tax year. We affirm.
I. Background
Taxpayers own a manufacturing facility located on 14.39 acres of land. Chemical solvents released in a surface-type spill contaminated the groundwater of the property and an adjacent parcel. Groundwater pumping and vapor extraction…
2Cases cited5 opinions
- Board of Assessment Appeals of State v. E.E. Sonnenberg & Sons, Inc.Supreme Court of Colorado · 1990
- City & County of Denver v. Board of Assessment AppealsColorado Court of Appeals · 1990
- State Department of Highways v. MahaffeyColorado Court of Appeals · 1985
- E.I. Du Pont De Nemours v. Douglas County Board of EqualizationColorado Court of Appeals · 2003
- Padre Resort, Inc. v. Jefferson County Board of EqualizationColorado Court of Appeals · 2001
3Cited by4 opinions
- McCallum Family L.L.C. v. WingerColorado Court of Appeals · 2009
- Sumerel v. Goodyear Tire & Rubber Co.Colorado Court of Appeals · 2009
- Chostner v. Colorado Water Quality Control CommissionColorado Court of Appeals · 2013
- Properties v. Eagle County Board of EqualizationColorado Court of Appeals · 2020