Charnes v. Norwest Leasing, Inc.

I respectfully dissent. In my view, both the district court and the court of appeals correctly held that Norwest substantially complied with the requirements of section 39-26-117(1)(b), 16B C.R.S. (1982) and that Norwest’s property is exempt from the tax lien imposed by section 39-26-117(1)(a). Norwest Leasing, Inc. v. Charnes, 767 P.2d 775 (Colo.App.1988). The district court, in granting summary judgment for Norwest, concluded that the filing of a financing statement, a legal description of the property and a schedule of the leased property substantially complied with and was sufficient to…