Legal Opinion
BD. OF COUNTY COM'RS OF RIO BLANCO v. ExxonMobil Oil Corp.
Colorado Court of Appeals
Decided July 24, 2008No. 07CA1054PublishedCited by 15 opinions
1Opinion of the Court
Opinion by
Judge GRAHAM.
Plaintiff, the Board of County Commissioners of Rio Blanco County, appeals the trial court's judgment affirming the determination of the Executive Director of the Colorado Department of Revenue that certain equipment used by defendant, ExxonMobil Oil Corporation, in connection with its natural gas operations in Rio Blanco County, did not constitute "construction and building materials" and therefore could not be assessed under the county and municipal use tax statute, section 29-2-109(1), We affirm.
ExxonMobil extracts and processes natural gas in Rio Blanco County. To…
2Cases cited28 opinions
- Page v. ClarkSupreme Court of Colorado · 1979
- Travelers Indemnity Company v. BarnesSupreme Court of Colorado · 1976
- Robinson v. Colorado State Lottery DivisionSupreme Court of Colorado · 2008
- M.D.C./Wood, Inc. v. MortimerSupreme Court of Colorado · 1994
- People v. LutherSupreme Court of Colorado · 2002
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3Cited by15 opinions
- Carruthers v. Carrier Access Corp.Colorado Court of Appeals · 2010
- Colorado Department of Revenue v. Creager Mercantile Co.Supreme Court of Colorado · 2017
- Asphalt Specialties, Co. v. City of Commerce CityColorado Court of Appeals · 2009
- Noble Energy, Inc. v. Colorado Department of RevenueColorado Court of Appeals · 2010
- Leggett & Platt, Inc. v. OstromColorado Court of Appeals · 2010
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