Legal Opinion
Salt River Project Agricultural Improvement & Power District v. Board of Assessment Appeals
Colorado Court of Appeals
Decided March 6, 1986No. 84CA1110PublishedCited by 5 opinions
1Opinion of the Court
BABCOCK, Judge.
Salt River Project Agricultural Improvement and Power District (Salt River) appeals from a judgment of the district court affirming the Board of Assessment Appeals (BAA) which had upheld valuation of Salt River’s Colorado public utility property by the Property Tax Administrator (administrator). We affirm.
Before 1981, Salt River’s Colorado property had been assessed for ad valorem taxation using the net book method. In 1982 this method was replaced by a method which combined cost and income valuation on a system basis. This resulted in an increase of 3.8 million dollars in Salt…
2Cases cited5 opinions
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
- Board of County Commissioners v. Colorado Board of Assessment AppealsColorado Court of Appeals · 1981
- Citizens' Committee for Fair Property Taxation v. WarnerSupreme Court of Colorado · 1953
3Cited by5 opinions
- Leavell-Rio Grande Central Associates v. Board of Assessment AppealsColorado Court of Appeals · 1988
- 24, Inc. v. Board of Equalization of Arapahoe CountyColorado Court of Appeals · 1990
- Creekside at DTC, Ltd. v. Board of Assessment AppealsColorado Court of Appeals · 1991
- Colorado Interstate Gas Co. v. Property Tax Administrator Mary HuddlestonColorado Court of Appeals · 2000
- Creekside at DTC, Ltd. v. Board of Assessment AppealsColorado Court of Appeals · 1991