Legal Opinion
Pilgrim Rest Baptist Church, Inc. v. Property Tax Administrator
Colorado Court of Appeals
Decided June 25, 1998No. 97CA1425PublishedCited by 4 opinions
1Opinion of the Court
Opinion by
Judge NEY.
In this property tax case, respondent, the Property Tax Administrator (PTA), appeals from an order of the Board of Assessment Appeals (BAA) which overturned a ruling of the PTA and granted a religious use property tax exemption to petitioner, Pilgrim Rest Baptist Church, Inc. (church), as to two vacant parcels of real property owned by the church for the 1993, 1994, 1995, and 1996 tax years. We affirm.
The relevant facts are not in dispute. The subject property consists of two vacant lots owned by the church, one in Denver, near the church, and the other in Park County,…
2Cases cited8 opinions
- Maurer v. Young LifeSupreme Court of Colorado · 1989
- Gyurman v. Weld County Board of EqualizationColorado Court of Appeals · 1993
- Hancock v. State, Department of Revenue, Motor Vehicle DivisionSupreme Court of Colorado · 1988
- Robert A. Wyler/Pebble Creek Ranch v. Colorado Board of Assessment AppealsColorado Court of Appeals · 1994
- Board of Assessment Appeals v. AM/FM InternationalSupreme Court of Colorado · 1997
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Family Tree Foundation v. Property Tax AdministratorColorado Court of Appeals · 2005
- Catholic Health Initiatives Colorado v. City of PuebloColorado Court of Appeals · 2008
- ECHOSTAR SATELLITE, L.L.C. v. Arapahoe County Board of EqualizationColorado Court of Appeals · 2007
- Echostar Sat. v. Arapahoe Cty. Bd. of Equa.Colorado Court of Appeals · 2007