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MODULAR COMMUNITIES, INC. v. McKNIGHT

No. C-731.

550 P.2d 866 (1976)

MODULAR COMMUNITIES, INC., a Colorado Corporation, Petitioner, v. Allan R. McKNIGHT, Adams County Treasurer, et al., Respondents.

Supreme Court of Colorado, En Banc.

June 7, 1976.

Attorney(s) appearing for the Case

Tallmadge, Tallmadge, Wallace & Hahn, David J. Hahn, D. Thomas Bastien, Denver, for petitioner.

Berger & Rothstein, P.C., David Berger, Commerce City, for respondents.

DAY, Justice.

We granted certiorari to review a decision of the court of appeals in which Modular Communities, Inc. (taxpayer) was held not to be entitled to the return of a portion of its 1971 property taxes paid under protest to the county treasurer. Modular Communities, Inc. v. McKnight, Colo.App., 536 P.2d 1168 (1975). We affirm the judgment.

Taxpayer, petitioner herein, is the owner of a mobile home park in Adams...

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