Board of County Commissioners v. Union Pacific Railroad

The parties are hereinafter referred to as they appeared in the trial court where defendant in error was plaintiff and plaintiff in error was defendant.

The Colorado tax commission, original assessor of public utilities in this state, fixed the valuation for taxation of plaintiff’s railroad property. The state board of equalization at its October, 1927, meeting, increased this amount. Plaintiff paid on the increased valuation and brought this action to recover the excess. It and other railroads had a similar experience in other counties. The amici curiae here appearing represent some of those…