Legal Opinion
Kinder Morgan CO2 Co. v. Montezuma County Board of Commissioners
Colorado Court of Appeals
Decided June 4, 2015No. Court of Appeals No. 13CA2187PublishedCited by 12 opinions
1Opinion of the Court
Opinion by
JUDGE ROMÁN
¶ 1 Kinder Morgan CO2 Co., L.P., appeals the order issued by the Board of Assessment Appeals (BAA) upholding the Montezuma County assessor’s collection of additional oil and gas leasehold taxes for the 2007 tax year. In an issue of first impression, we are asked to decide whether, after the passage of H.B. 90-1018, 67th Gen. Assemb., 2d Sess. (1990) (codified at section 39-10-107(l)(b), C.R.S. 2014), a county may retroactively assess property taxes on' the value of oil and gas leaseholds omitted due to underreporting of the selling price or quantity of oil and gas sold…
2Cases cited10 opinions
- Washington County Board of Equalization v. Petron Development Co.Supreme Court of Colorado · 2005
- Negron v. GolderColorado Court of Appeals · 2004
- Yuma County Board of Equalization v. Cabot Petroleum Corp.Supreme Court of Colorado · 1993
- Newflower Market, Inc. v. CookColorado Court of Appeals · 2010
- Bachelor Gulch Operating Co. v. Board of County CommissionersColorado Court of Appeals · 2013
5 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Kinder Morgan CO2 Co., L.P. v. Montezuma County Board of CommissionersSupreme Court of Colorado · 2017
- Anderson v. Applewood Water Ass'n, IncColorado Court of Appeals · 2016
- Zeke Coffee, Inc. v. Pappas-Alstad PartnershipColorado Court of Appeals · 2015
- McMullin v. HauerSupreme Court of Colorado · 2018
- CO2 Committee v. Montezuma CountyColorado Court of Appeals · 2021
7 more not listed; retrieve them via the Exa API.