Legal Opinion
OPEX Communications, Inc. v. Property Tax Administrator
Colorado Court of Appeals
Decided May 17, 2007No. 05CA1774PublishedCited by 3 opinions
1Opinion of the Court
Opinion by
Judge J. JONES.
Petitioner, OPEX Communications, Inc. (OPEX), appeals the order of respondent, Colorado State Board of Assessment Appeals (BAA), (1) affirming the determination of the Property Tax Administrator (PTA) that OPEX is a telephone company subject to property tax assessment as a public utility under § 89-4-102(1), C.R.S.2006; and (2) va-Iuing OPEX's Colorado property for 2004. We affirm.
I. Background
OPEX is a nonfacilities-based reseller of long distance telephone services. It does not own, operate, or maintain any telephone network or switching equipment. OPEX has…
2Cases cited8 opinions
- Board of Assessment Appeals of State v. E.E. Sonnenberg & Sons, Inc.Supreme Court of Colorado · 1990
- Transponder Corp. of Denver v. Property Tax AdministratorSupreme Court of Colorado · 1984
- In Re the Appeal of United Teleservices, Inc.Supreme Court of Kansas · 1999
- Associated Dry Goods Corp. v. City of ArvadaSupreme Court of Colorado · 1979
- United States Transmission Systems, Inc. v. Board of Assessment AppealsSupreme Court of Colorado · 1986
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3Cited by3 opinions
- Qwest Corp. v. Colorado Division of Property TaxationSupreme Court of Colorado · 2013
- BD. OF COUNTY COM'RS OF RIO BLANCO v. ExxonMobil Oil Corp.Colorado Court of Appeals · 2008
- Expedia, Inc. v. City & County of DenverColorado Court of Appeals · 2014