GATES RUBBER CO. v. SOUTH SUBURBAN MET. REC. & P. DIST.

No. 25762.

516 P.2d 436 (1973)

The GATES RUBBER COMPANY, a Colorado corporation, Plaintiff-Appellee, v. SOUTH SUBURBAN METROPOLITAN RECREATION AND PARK DISTRICT, Arapahoe and Denver Counties, Colorado, a quasi-municipal corporation, Defendant-Appellant.

Supreme Court of Colorado, En Banc.

As Modified on Denial of Rehearing December 17, 1973.


Attorney(s) appearing for the Case

Banta, Banta & Eitel, Richard L. Banta, Jr., Englewood, for plaintiff-appellee.

McMartin & Burke, W. Richard McMartin, Englewood, for defendant-appellant.


DAY, Justice.

This appeal involves the question of whether property of appellee Gates Rubber Company situated within the boundaries of South Suburban Metropolitan Recreation and Park District (hereinafter referred to as the District) is subject to ad valorem taxes. We answer this question in the affirmative.

At the time of creation of the District in 1959, the subject property was a tract of more than 40 acres and...

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