Legal Opinion
Yuma County Board of Equalization v. Cabot Petroleum Corp.
Supreme Court of Colorado
Decided July 26, 1993No. 92SC597PublishedCited by 21 opinions
1Opinion of the CourtJustice Vollack
Petitioners, Yuma County Board of Equalization (BOE) and the Board of Assessment Appeals of the State of Colorado (BOAA), petition from the court of appeals opinion in Cabot Petroleum Corporation v. Yuma County Board of Equalization, 847 P.2d 152 (Colo.App.1992), wherein the court of appeals determined that certain property tax assessments imposed on oil and gas leasehold interests were impermis-sibly retroactive and could not stand. We reverse and remand for further proceedings consistent with this opinion.
I
On May 13, 1982, Cabot Petroleum Corporation (Cabot) entered into a gas purchase…
2Cases cited8 opinions
- Dunlap v. Colorado Springs Cablevision, Inc.Supreme Court of Colorado · 1992
- Walgreen Co. v. CharnesSupreme Court of Colorado · 1991
- Denver Urban Renewal Authority v. ByrneSupreme Court of Colorado · 1980
- Goebel v. Colorado Department of InstitutionsSupreme Court of Colorado · 1992
- Citizens' Committee for Fair Property Taxation v. WarnerSupreme Court of Colorado · 1953
3 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- BG's, Inc. v. Gross Ex Rel. GrossSupreme Court of Colorado · 2001
- Bradley v. Payson City Corp.Utah Supreme Court · 2003
- Kinder Morgan CO2 Co., L.P. v. Montezuma County Board of CommissionersSupreme Court of Colorado · 2017
- Adams v. Farmers Insurance GroupSupreme Court of Colorado · 1999
- Kinder Morgan CO2 Co. v. Montezuma County Board of CommissionersColorado Court of Appeals · 2015
16 more not listed; retrieve them via the Exa API.