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KINDER MORGAN v. MONTEZUMA CTY. BD. OF COM.

Supreme Court Case No. 15SC595.

396 P.3d 657 (2017)

2017 CO 72

KINDER MORGAN CO2 CO., L.P., Petitioner, v. MONTEZUMA COUNTY BOARD OF COMMISSIONERS; Colorado Board of Assessment Appeals; and Colorado Property Tax Administrator, Respondents.

Supreme Court of Colorado.

June 19, 2017.

Attorney(s) appearing for the Case

Attorneys for Petitioner: The Poe Law Office LLC, Alan Poe , Rachel Poe , Centennial, Colorado

Attorneys for Respondent Montezuma County Board of Commissioners: Dufford, Waldeck, Milburn & Krohn, L.L.P., Nathan A. Keever , Grand Junction, Colorado

Attorneys for Respondent Colorado Property Tax Administrator: Cynthia H. Coffman , Attorney General, Frederick R. Yarger , Solicitor General, Robert H. Dodd , Senior Assistant Attorney General, Denver, Colorado

No appearance on behalf of Respondent Colorado Board of Assessment Appeals.

En Banc.

¶ 1 The petitioner in this case, Kinder Morgan CO2 Company, L.P., operates oil and gas leaseholds in Montezuma County, Colorado. In 2009, the assessor for Montezuma County issued a corrective tax assessment on these leaseholds for the previous tax year, retroactively...

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