Legal Opinion
Grand County Board of Commissioners v. Colorado Property Tax Administrator
Colorado Court of Appeals
Decided January 14, 2016No. Court of Appeals 14CA1767PublishedCited by 2 opinions
1Opinion of the Court
Opinion by
JUDGE HARRIS
¶ 1 This is the second appeal to this court of an order of the Board of Assessment Appeals (the Board) in a property tax exemption case. In the first appeal, the Young Men’s Christian Association of the Rockies (YMCA) appealed the Board’s orders denying its requests for religious purposes and charitable use tax exemptions. A division of this court reversed, concluding that the Board had applied an incorrect legal standard. Larimer Cty. Bd. of Comm’rs v. Colo. Prop. Tax Adm’r, 2013 COA 49M, 316 P.3d 60 (cert. denied, Dec. 9, 2013) (YMCA I).
¶ 2 On remand, the Board applied…
2Cases cited22 opinions
- Lemon v. KurtzmanSupreme Court of the United States · 1971
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
- Hernandez v. CommissionerSupreme Court of the United States · 1989
- Texas Monthly, Inc. v. BullockSupreme Court of the United States · 1989
- Randy Haight v. LaDonna ThompsonCourt of Appeals for the Sixth Circuit · 2014
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3Cited by2 opinions
- Grand County Board of Commissioners v. Colorado Property Tax AdministrationColorado Court of Appeals · 2016
- Grand County Board of Commissioners v. Colorado Property Tax AdministrationColorado Court of Appeals · 2016