Amoco Production Co. v. Board of Assessment Appeals
Supreme Court of Colorado
1Opinion of the Court
VOLLACK, Justice.
Amoco Production Company (Amoco) appeals the judgment of the Adams County District Court affirming the Colorado State Board of Assessment Appeals (BAA) decision to deny Amoco’s request for a refund of $97,710.38 in property taxes pursuant to section 39-10-114(l)(a), 16B C.R.S. (1982). Based on our holding in Coquina Oil Corp. v. Larimer County Board of Equalization, 770 P.2d 1196 (Colo.1989), we affirm the judgment of the district court.
I
The facts are undisputed. Amoco erroneously computed revenue figures for its Poncho “J” Sand Unit in preparing the ad valorem tax rendition…
Also in this document: Dissent.
2Cases cited7 opinions
- Lamm v. BarberSupreme Court of Colorado · 1977
- Board of Assessment Appeals v. BenbrookSupreme Court of Colorado · 1987
- Modular Communities, Inc. v. McKnightSupreme Court of Colorado · 1976
- Coquina Oil Corp. v. Larimer County Board of EqualizationSupreme Court of Colorado · 1989
- E. A. Stephens & Co. v. Board of EqualizationSupreme Court of Colorado · 1939
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- 5050 S. Broadway Corp. v. Arapahoe County Board of CommissionersColorado Court of Appeals · 1991
- Portofino Corp. v. Board of Assessment AppealsColorado Court of Appeals · 1991
- Amoco Production Company v. BD. OF COM'RS OF CARBON COUNTYWyoming Supreme Court · 1994
- Aurora Plaza & Conference Center, Ltd. v. Board of Assessment AppealsSupreme Court of Colorado · 1989
- Citibank, N.A. v. Board of Assessment AppealsColorado Court of Appeals · 1992
4 more not listed; retrieve them via the Exa API.