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DENVER BEECHCRAFT v. BD. OF ASSESS. APPEALS

No. 82SA483.

681 P.2d 945 (1984)

DENVER BEECHCRAFT, INC., a Colorado corporation, d/b/a Aircraftco Beech, Inc., Plaintiff-Appellee, v. BOARD OF ASSESSMENT APPEALS OF the STATE of COLORADO, Henry F. Shriver, Chairman, and Charles H. Bradley, the County of Jefferson, State of Colorado, by and through the Jefferson County Board of Equalization, James E. Martin, Chairman, Robert F. Clement, Commissioner, and Jefferson County Assessor, Michael Sobieski, Defendants-Appellants.

Supreme Court of Colorado, En Banc.

As Modified on Denial of Rehearing May 29, 1984.

Attorney(s) appearing for the Case

Steven F. Mueller, George W. Mueller, Jr., Burns, Wall, Smith & Mueller, Denver, for plaintiff-appellee Denver Beechcraft, Inc.

Duane Woodard, Atty. Gen., Charles B. Howe, Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Billy Shuman, Asst. Atty. Gen., General Legal Services Denver, for State Board of Assessment Appeals and Its Members.

Cile Pace, Asst. Jefferson County Atty., Golden, for Jefferson County defendants-appellants.

Ronald S. Loser, Herbert C. Phillips, McMartin, Burke, Loser & Fitzgerald, P.C., Englewood, for amicus curiae Arapahoe County Airport Authority.

George Moore Graber, Graber & Graber, Arvada, for amicus curiae Jefferson County Airport Authority.

DUBOFSKY, Justice.

The defendants, Board of Assessment Appeals of the State of Colorado, Jefferson County, the Jefferson County Board of Equalization and the Jefferson County Assessor, appeal a ruling of the Jefferson County District Court overturning Jefferson County's assessment of property tax against the plaintiff, Denver Beechcraft, Inc. In the course of its analysis, the district court held unconstitutional section 41-3-107, 17 C.R.S. (1973), which exempts airport...

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