Legal Opinion

Vail Associates, Inc. v. Eagle County Board of County Commissioners

Colorado Court of Appeals

Decided September 13, 1999No. 97CA0265PublishedCited by 6 opinions

1Opinion of the Court

Opinion by

Judge DAVIDSON.

Eagle County Board of County Commissioners, acting as the Eagle County Board of Equalization (BOE), appeals from the order of the Board of Assessment Appeals (BAA), granting the protest of Vail Associates, Inc. (Vail), and removing its possessory interest in federally exempt land from the 1996 tax roll. We affirm.

In May 1996, the Eagle County assessor sent a notice of valuation assessing Vail’s possessory interest in federal land which it used under non-exclusive special use permits. Vail appealed the notice of valuation to the BOE and asserted that §39-3-136, C.R.S.…

2Cases cited22 opinions

  1. People v. District Court for County of JeffersonSupreme Court of Colorado · 1968
  2. AviComm, Inc. v. Colorado Public Utilities CommissionSupreme Court of Colorado · 1998
  3. Denver Urban Renewal Authority v. ByrneSupreme Court of Colorado · 1980
  4. Ames v. People ex rel. TempleSupreme Court of Colorado · 1899
  5. Board of County Commissioners v. LoveSupreme Court of Colorado · 1970

17 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Board of County Commissioners v. Vail Associates, Inc.Supreme Court of Colorado · 2001
  2. Miller v. Industrial Claim Appeals Office of the StateColorado Court of Appeals · 1999
  3. Southard v. Board of EqualizationColorado Court of Appeals · 1999
  4. Board of County Commissioners v. Vail Associates, Inc.Supreme Court of Colorado · 2001
  5. Securitylink From Ameritech, Inc. v. City & County of DenverColorado Court of Appeals · 2000

1 more not listed; retrieve them via the Exa API.

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