CITY AND COUNTY OF DENVER v. SECURITY LIFE & ACC. CO.

No. 23277.

477 P.2d 369 (1970)

The CITY AND COUNTY OF DENVER, a Municipal Corporation, organized and existing under the Constitution and Laws of the State of Colorado, Charles Temple, as Manager of Revenue and Ex Officio Assessor and Ex Officio Treasurer of the City and County of Denver, the Board of Equalization of the City and County of Denver, and William H. McNichols, Jr., Charles Kendrick, Charles L. Temple, Fernando Serafini, and Irving S. Hook, in their capacities as, being, and constituting the Board of Equalization of the City and County of Denver, Plaintiffs in Error, v. SECURITY LIFE AND ACCIDENT COMPANY, Defendant in Error.

Supreme Court of Colorado, En Banc.

November 30, 1970.


Attorney(s) appearing for the Case

Max P. Zall, City Atty., W. Keith Peterson, Asst. City Atty., Denver, for plaintiffs in error.

Gorsuch, Kirgis, Campbell, Walker & Grover, Leonard M. Campbell, C. E. Eckerman, Denver, for defendant in error.


GROVES, Justice.

This writ of error is directed to a judgment awarding the return of taxes paid under protest. The question involved is whether a lessee of office furniture and equipment leased to it by national banks was liable for an ad valorem tax levied against this personal property for the year 1965. We answer in the negative and affirm the summary judgment in favor of the defendant in error (herein referred to as Security Life).

By two bills of sale...

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