Legal Opinion
West-Brandt Foundation, Inc. v. Carper
Supreme Court of Colorado
Decided March 17, 1980No. C-1811PublishedCited by 10 opinions
1Opinion of the CourtJustice Dubofsky
We granted certiorari to review the decision of the court of appeals dismissing petitioner’s appeal in West-Brandt Foundation, Inc. v. Carper, _Colo. App. _, 608 P.2d 355 (1978) for failure to join a county as an indispensable party to a challenge to the tax exempt status of property in the county. We reverse.
Petitioner West-Brandt Foundation (West-Brandt) objected to the loss of its tax exempt status for guest ranch property it owns in Clear Creek County. West-Brandt filed an application for exemption with the State Property Tax Administrator (Administrator) pursuant to section 39-2-117,…
2Cases cited5 opinions
- Woodco v. LindahlSupreme Court of Colorado · 1963
- Cissell v. Colorado State Bd. of Assessment App.Colorado Court of Appeals · 1977
- City and County of Denver v. DISTRICT COURT OF SECOND DISTRICTSupreme Court of Colorado · 1975
- Board of County Commissioners v. District Court in & for the County of ArapahoeSupreme Court of Colorado · 1980
- West Brandt Foundation, Inc. v. CarperColorado Court of Appeals · 1978
3Cited by10 opinions
- Maurer v. Young LifeSupreme Court of Colorado · 1989
- Crocker v. Colorado Department of Revenue, Motor Vehicle DivisionSupreme Court of Colorado · 1982
- West Brandt Foundation, Inc. v. CarperSupreme Court of Colorado · 1982
- Denver Beechcraft, Inc. v. Board of Assessment AppealsSupreme Court of Colorado · 1984
- National Wildlife Federation v. Cotter Corp.Supreme Court of Colorado · 1983
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