Xerox Corp. v. Board of County Commissioners

Opinion by

Justice KIRSHBAUM. *

Plaintiff, Xerox Corporation, appeals the summary judgment entered in favor of defendants, the Boards of Equalization and the County Assessors of Arapahoe, Boulder, and El Paso Counties, and intervenor, the Property Tax Administrator (the Administrator). We affirm.

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Plaintiff manufactures, leases, and sells various types of equipment, including copiers, printers, and reproduction devices and accessories. Because it owns the equipment it directly leases to consumers, under §§ 39-5-107 & 39-5108, C.R.S.2002, plaintiff must annually file personal property declaration…