Legal Opinion
AMERICAN MOBILEHOME ASSOCIATION, INC. v. Dolan
Supreme Court of Colorado
Decided August 23, 1976No. 26866PublishedCited by 17 opinions
1Opinion of the CourtJustice Hodges
This is an appeal from a judgment of the district court declaring unconstitutional, in its application, the ad valorem tax imposed on certain types of mobile homes, or so-called “movable structures.” We reverse.
The disputed tax statute was enacted by the legislature in response to the rapid evolution of mobile homes into residential housing of a substantially permanent and immobile nature. Previously, these movable structures had not been subject to a property tax such as is levied upon more conventional residences. The legislature accordingly placed an ad valorem tax on certain large mobile…
2Cases cited8 opinions
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Austin v. New HampshireSupreme Court of the United States · 1975
- People ex rel. Iron Silver Min. Co. v. HendersonSupreme Court of Colorado · 1888
3 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Board of County Commissioners v. Vail Associates, Inc.Supreme Court of Colorado · 2001
- Friends of Chamber Music v. City & County of DenverSupreme Court of Colorado · 1985
- BQP Industries, Inc. v. State Board of EqualizationColorado Court of Appeals · 1984
- Board of Assessment Appeals v. SampsonSupreme Court of Colorado · 2005
- Senior Corp. v. Board of Assessment AppealsSupreme Court of Colorado · 1985
12 more not listed; retrieve them via the Exa API.