Cantina Grill, JV v. City & County of Denver County Board of Equalization Ex Rel. Kennedy

{82 The majority holds that the Concessionaires' possessory interests are taxable because they meet the three-part test of Board of County Commissioners v. Vail Associates, Inc., 19 P.3d 1263 (Colo. 2001). I have no issue with the majority's recitation of the three factors, including the independence prong, which requires "an interest that provides a revenue-generating capability to the private owner independent of the government property owner." Id. at 1279. The problem with the majority's opinion is that it simply applies the three-factor test without fleshing out what the test is meant to…