WEST BRANDT FOUNDATION, INC. v. CARPER

No. 78-683.

608 P.2d 355 (1978)

WEST BRANDT FOUNDATION, INC., a Louisiana non-profit corporation, d/b/a Singin' River Ranch, Plaintiff-Appellant, v. Raymond E. CARPER, Property Tax Administrator, Division of Property Taxation and R. N. Patton, Martin E. Fisch, and F. M. Petersen, Individually and as the Board of Assessment Appeals of the State of Colorado, Defendants-Appellees.

Colorado Court of Appeals, Div. III.

Rehearing Denied November 30, 1978.

Certiorari Granted March 12, 1979.


Attorney(s) appearing for the Case

Robert C. Floyd, Denver, for plaintiff-appellant.

J. D. MacFarlane, Atty. Gen., Billy Shuman, Sp. Asst. Atty. Gen., Denver, for defendants-appellees.


VAN CISE, Judge.

Plaintiff, West Brandt Foundation, Inc., applied to defendant Raymond E. Carper, Property Tax Administrator, Division of Property Taxation, for exemption of its Clear Creek County real property from taxation on the basis of its use for charitable purposes. The application was denied by Carper and, on review, by the defendant Board of Assessment Appeals (the Board). West Brandt then filed this action for judicial review, and joined, as parties defendant...

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