Legal Opinion
Kinder Morgan CO2 Co., L.P. v. Montezuma County Board of Commissioners
Supreme Court of Colorado
Decided June 19, 2017No. Supreme Court Case 15SC595PublishedCited by 18 opinions
1Opinion of the Court
JUSTICE MÁRQUEZ
delivered the Opinion of the Court.
¶1 The petitioner in this case, Kinder Morgan C02 Company, L.P., operates oil and gas leaseholds in Montezuma County, Colorado. In 2009, the assessor for Montezuma County issued a corrective tax assessment on these leaseholds for the previous tax year, retroactively assessing over $2 million in property taxes, after an auditor concluded that Kinder Morgan underreported the value of gas produced at the leaseholds. Kinder Morgan contends that the assessor lacked authority to retroactively assess these taxes because the statutory scheme for…
2Cases cited13 opinions
- Board of County Commissioners v. Vail Associates, Inc.Supreme Court of Colorado · 2001
- Buster v. GaleAlaska Supreme Court · 1994
- Board of Assessment Appeals of State v. E.E. Sonnenberg & Sons, Inc.Supreme Court of Colorado · 1990
- Welby Gardens v. Adams County Bd. of EqualizationSupreme Court of Colorado · 2003
- Washington County Board of Equalization v. Petron Development Co.Supreme Court of Colorado · 2005
8 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- People in Interest of L.MSupreme Court of Colorado · 2018
- Jordan v. Maxim Healthcare ServicesCourt of Appeals for the Tenth Circuit · 2020
- Corp. v. LembkeSupreme Court of Colorado · 2020
- Perfect Place, LLC v. SemlerSupreme Court of Colorado · 2018
- Johnson v. School District No. 1 in the City and County of DenverSupreme Court of Colorado · 2018
13 more not listed; retrieve them via the Exa API.