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COLORADO & UTAH COAL COMPANY v. ROREX

No. 19666.

369 P.2d 796 (1962)

The COLORADO & UTAH COAL COMPANY, a Colorado corporation, Plaintiff in Error, v. Cecil ROREX, Clerk of the Board of County Commissioners of the County of Routt, James Clifton, County Assessor of the County of Routt, T. W. Poulson, County Treasurer of the County of Routt, the Board of County Commissioners of the County of Routt, the Board of Equalization of the County of Routt, and the County of Routt, Defendants in Error.

Supreme Court of Colorado. En Banc.

March 19, 1962.

Attorney(s) appearing for the Case

Holme, Roberts, More & Owen, Denver, for plaintiff in error.

Robert H. Gleason, Steamboat Springs, for defendants in error.

FRANTZ, Justice.

The Colorado & Utah Coal Company was plaintiff in a suit concerning the 1958 assessment for tax purposes of certain personal property and improvements on the real estate of the Company. The Company contends that the valuation of all this property for tax purposes should have been $45,000.00, whereas the County Assessor valued the property at $335,030.00. The tax levied was based upon the latter figure.

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