BOARD OF COUNTY COMMISSIONERS, County of Eagle, State of Colorado, acting as the Eagle County Board of Equalization, Petitioner,
v.
VAIL ASSOCIATES, INC.; and the Board of Assessment Appeals, Respondents.
Allen S. Black, in his capacity as Eagle County Assessor; the Board of County Commissioners of Eagle County, Colorado; Nancy D. Anders, in her capacity as Grand County Assessor; the Board of County Commissioners of Grand County, Colorado; Judy Pettit, in her capacity as Jefferson County Assessor; Robert N. Cruzan, in his capacity as Montezuma County Assessor; the Board of County Commissioners of Montezuma County, Colorado; Tom Issac, in his capacity as Pitkin County Assessor; the Board of County Commissioners of Pitkin County, Colorado; Amy J. Williams, in her capacity as Routt County Assessor; the Board of County Commissioners of Routt County, Colorado; Denise Steiskal, in her capacity as Summit County Assessor, and the Board of County Commissioners of Summit County, Colorado, Petitioners,
v.
Colorado State Board of Equalization, Respondent.
Supreme Court of Colorado, En Banc.https://leagle.com/images/logo.png
February 26, 2001.
As Modified on Denial of Rehearing March 19, 2001.
Attorney(s) appearing for the Case
James R. Fritze, Eagle County Attorney, Bob D. Slough, Cortez, CO, Attorneys for Petitioner in No. 98SC869.
Holme, Roberts & Owen LLP, James D. Butler, Stephanie M. Tuthill, Denver, CO, Attorneys for Respondent Vail Associates, Inc. in No. 98SC869, and Amicus Curiae Possessory Interest Working Group in No. 99SC126.
Ken Salazar, Attorney General, Barbara McDonnell, Chief Deputy Attorney General, Alan J. Gilbert, Solicitor General, Paul Farley, Deputy Attorney, David M. Kave, First Assistant Attorney General, Mark W. Gerganoff, Assistant Attorney General, State Services Section, Denver, CO, Attorneys for Respondent Board of Assessment Appeals in No. 98SC869.
Hall & Evans, L.L.C., Thomas J. Lyons, Andrew D. Ringel, Denver, CO, Attorneys for Amicus Curiae Colorado Counties, Inc.
H. Lawrence Hoyt, Boulder County Attorney, Robert R. Gunning, Assistant County Attorney, Boulder, CO, Attorneys for Amicus Curiae Board of County Commissioners of the County of Boulder.
Bob D. Slough, Montezuma County Attorney, Cortez, CO, Attorney for Petitioners in No. 99SC126.
Ken Salazar, Attorney General, Barbara McDonnell, Chief Deputy Attorney General, Michael E. McLachlan, Solicitor General, Christine M. Arguello, Deputy Attorney General, Maurice G. Knaizer, Deputy Attorney General, State Services Section, Denver, CO, Attorneys for Respondent in No. 99SC126.
Supreme Court of Colorado, En Banc.
Justice HOBBS delivered the Opinion of the Court.
In this appeal, we review recent legislation which creates a tax exemption for ski areas and other parties with long-term leases, permits, or contracts to use federal property. We hold that this legislation violates Colorado's constitution, which prohibits statutory exemptions to property taxation unless the exemptions are authorized in the constitution itself. Unless constitutionally authorized, the legislature may...
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