Legal Opinion
Catholic Health Initiatives v. CITY OF PUEBLO, DEPT. OF FINANCE
Supreme Court of Colorado
Decided June 1, 2009No. 07SC905PublishedCited by 21 opinions
1Opinion of the CourtJustice Martinez
I. Introduction
Catholic Health Initiatives Colorado ("Catholic Health"), a non-profit organization affiliated with the Roman Catholic Church, operates Villa Pueblo Towers ("Villa Pueb-10"), a facility providing care and housing for the elderly in Pueblo, Colorado. The City of Pueblo audited Villa Pueblo and ultimately issued a Notice of Assessment for $22,587.68 in unpaid sales and use taxes. Catholic Health challenged this assessment, arguing Villa Pueblo is exempt from all sales and use taxes by virtue of section 14-4-76, Pueblo, Colo., Mun.Code (2008), which provides an exemption for…
2Cases cited21 opinions
- Lemon v. KurtzmanSupreme Court of the United States · 1971
- Church of the Lukumi Babalu Aye, Inc. v. City of HialeahSupreme Court of the United States · 1993
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
- Hernandez v. CommissionerSupreme Court of the United States · 1989
- United States v. LeeSupreme Court of the United States · 1982
16 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Curious Theatre Co. v. Colorado Department of Public Health & EnvironmentSupreme Court of Colorado · 2009
- PurCo Fleet Services, Inc. v. KoenigColorado Court of Appeals · 2010
- People ex rel. A.H.Colorado Court of Appeals · 2011
- City of Golden v. Aramark Educational Services, LLCColorado Court of Appeals · 2013
- Leggett & Platt, Inc. v. OstromColorado Court of Appeals · 2010
16 more not listed; retrieve them via the Exa API.