Legal Opinion
Martin v. Board of Assessment Appeals
Supreme Court of Colorado
Decided October 15, 1985No. 83SA297PublishedCited by 15 opinions
1Opinion of the Court
ROVIRA, Justice.
The issue in this case is whether the valuation for assessment tax statute, section 39 — 1—104(ll)(b), 16B C.R.S. (1982), as amended in 1982 by H.B. 1236, Ch. 145, sec. I, section 39-l-104(ll)(b), 1982 Colo.Sess. Laws 553, 553-54, as applied to the 1982 tax year, is retroactive in operation, and therefore in violation of article II, section II, of the Colorado Constitution. Concluding that it is not, we reverse the judgment of the Denver District Court.
I
The Parklane Condominiums, located in Denver, Colorado, were created by converting rental apartments to condominiums in 1979.…
2Cases cited28 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Welch v. HenrySupreme Court of the United States · 1938
- Smith v. DavisTexas Supreme Court · 1968
- Society for the Propagation of the Gospel v. WheelerU.S. Circuit Court for the District of New Hampshire · 1814
- United States v. DarusmontSupreme Court of the United States · 1981
23 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- People v. District CourtSupreme Court of Colorado · 1992
- State Farm Mutual Automobile Insurance Co. v. BroadnaxSupreme Court of Colorado · 1992
- Central Colorado Water Conservancy District v. SimpsonSupreme Court of Colorado · 1994
- Wood v. Beatrice Foods Co.Colorado Court of Appeals · 1991
- Collins v. Industrial Claim Appeals OfficeColorado Court of Appeals · 1991
10 more not listed; retrieve them via the Exa API.