Legal Opinion
Catholic Health Initiatives Colorado v. City of Pueblo
Colorado Court of Appeals
Decided May 27, 2008No. 05CA2432PublishedCited by 5 opinions
1Opinion of the Court
Opinion by
Judge MARQUEZ.
Catholic Health Initiatives Colorado appeals the trial court's judgment denying it a City of Pueblo sales and use tax exemption for its retirement community because it was not engaged in a religious activity. We reverse.
According to the stipulated facts, Catholic Health owns and operates Villa Pueblo. Villa Pueblo is a continuing care retirement community in Pueblo providing different levels of care for elderly residents, including general elder support, assisted living, and skilled nursing care.
Catholic Health applied to the city for a sales and use tax exemption as a…
2Cases cited25 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
- Abington School Dist. v. SchemppSupreme Court of the United States · 1963
- Engel v. VitaleSupreme Court of the United States · 1962
- Kollasch v. AdamanyWisconsin Supreme Court · 1981
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3Cited by5 opinions
- Catholic Health Initiatives v. CITY OF PUEBLO, DEPT. OF FINANCESupreme Court of Colorado · 2009
- BD. OF COUNTY COM'RS OF RIO BLANCO v. ExxonMobil Oil Corp.Colorado Court of Appeals · 2008
- Catholic Health Initiatives v. CITY OF PUEBLO, DEPT. OF FINANCESupreme Court of Colorado · 2009
- Routson v. StateCourt of Appeals of Utah · 2011
- State v. BashCourt of Appeals of Utah · 2011