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FIRST NAT. BANK OF DENVER v. BOARD OF COUNTY COM'RS

No. 26592.

538 P.2d 427 (1975)

FIRST NATIONAL BANK OF DENVER, Trustee and Grand Lodge I. O. O. F. of Colorado, Plaintiffs-Appellants, v. The BOARD OF COUNTY COMMISSIONERS, CITY AND COUNTY OF DENVER, Colorado, et al., Defendants-Appellees.

Supreme Court of Colorado, En Banc.

July 14, 1975.

Attorney(s) appearing for the Case

Butler, Lepore, Landrum & Pierce, P.C., Robert G. Pierce, Lakewood, for plaintiffs-appellants.

John P. Moore, Atty. Gen., John E. Bush, Deputy Atty. Gen., Eugene F. Megyesy, Asst. Atty. Gen., Max P. Zall, Denver City Atty., Gerald Himelgrin, Asst. Denver City Atty., Denver, for defendants-appellees.

HODGES, Justice.

The Colorado Tax Commission ruled that a parcel of real property in the legal ownership of the First National Bank of Denver (Bank) and leased by the Grand Lodge I.O.O.F. of Colorado (Lodge), was not entitled to a tax exemption because it was not both owned and used for charitable purposes as required by statute. In a district court action, the appellants challenged this ruling and sought an order requiring...

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