Legal Opinion
Modular Communities, Inc. v. McKnight
Supreme Court of Colorado
Decided June 7, 1976No. C-731PublishedCited by 28 opinions
1Opinion of the CourtJustice Day
We granted certiorari to review a decision of the court of appeals in which Modular Communities, Inc. (taxpayer) was held not to be entitled to the return of a portion of its 1971 property taxes paid under protest to the county treasurer. Modular Communities, Inc. v. McKnight, 36 Colo. App. 38, 536 P.2d 1168 (1975). We affirm the judgment.
Taxpayer, petitioner herein, is the owner of a mobile home park in Adams county. In May 1971, the county assessor, respondent herein, (the county treasurer and board of county commissioners are also respondents) mailed a notice of assessed valuation on…
2Cases cited4 opinions
- Tallon v. Vindicator Consolidated Gold Mining Co.Supreme Court of Colorado · 1915
- Northcutt v. BurtonSupreme Court of Colorado · 1953
- Citizens' Committee for Fair Property Taxation v. WarnerSupreme Court of Colorado · 1953
- Haley v. ElliottSupreme Court of Colorado · 1894
3Cited by28 opinions
- Lamm v. BarberSupreme Court of Colorado · 1977
- Board of Assessment Appeals v. BenbrookSupreme Court of Colorado · 1987
- Coquina Oil Corp. v. Larimer County Board of EqualizationSupreme Court of Colorado · 1989
- AMERICAN MOBILEHOME ASSOCIATION, INC. v. DolanSupreme Court of Colorado · 1976
- Gates Rubber Co. v. State Board of EqualizationSupreme Court of Colorado · 1989
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