Telluride Regional Airport Authority v. Board of Equalization
Colorado Court of Appeals
1Opinion of the Court
Opinion by
Judge METZGER.
Defendant, Board of Equalization of the State of Colorado (the State Board), appeals the judgment vacating its decision which denied a tax exemption to real property leased by plaintiff, Telluride Regional Airport Authority (TRAA). Telluride cross-appeals the trial court’s dismissal of its 42 U.S.C. § 1983 (1982) action. We affirm.
TRAA was established by the Town of Telluride and the Board of County Commissioners of San Miguel County pursuant to the Public Airport Authority Act, §§ 41-3-101, et seq., C.R.S. (1984 Repl.Vol. 17). As such, TRAA is a political subdivision…
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