MARTIN v. BOARD OF ASSESSMENT APPEALS

No. 83SA297.

707 P.2d 348 (1985)

Belmore T. MARTIN and Marion M. Martin, Park Lane Condominium Association, American Invesco, Katherine Wuth, Frank McWilliams, Donald Baldovin, Aksel Nielsen, Arline Bragar, Monroe Tyler, Patricia Walter, William McClintock, Harry Struck, Charles Dewey, Edward Perry, Judith Freehling, Judith Pasternack, Dorothy Davidor, Lupe-Rebeka Sananiego, Stephan Ring, John Kellar, Walter Rothermal, Shiela Heller, Edward Cribbs, Sidney Werkman, Simpson Marcus, Dorothy Rosenbaum, Miles Rader, Henry Schwalbe, Richard Shetterly, Armand Marcus, Margret Chaffe, Donna Hultin, Marcus and Betty Bogue, Charles Albi, Helen Egan, Josephine Eberhart, Ruby Glaube, Phyllis Frank, William Haddon, Robert Graham, Dorothy Watson, Madeline Bruff, Manley Nelson, Arthur Burke, Catherine Haddon, Robert Tschappat, Arthur Kavanaugh, Harvey Stradley, Donald Cobbs, Jane Elston, Janice Gartshore, Philip and Lillie Spanier, Carole Cook, Evelyn Packard, Curtis Brunk, Bertram Pear, Gerald Kessler, Jean DeBray, Boyd Willett, Samuel Lurie, Dorothy Cameron, Phyllis Freed, William Durey, Gerald Olesh, E. Paul Carter, Owen Murphy, Raymond Cote, Frank Roberts, Dorothy Warner, N. Milan Hart, Ralph Hartwig, Marjorie Holcomb, Gwendolyn Rice and Cy Mintz, Plaintiffs-Appellees, v. BOARD OF ASSESSMENT APPEALS OF the STATE of Colorado and Henry F. Shriver, Charles H. Bradley, F. William Brier in their capacities as members of the Board of Assessment Appeals of the State of Colorado; and the Board of Equalization of the City and County of Denver, Defendants-Appellants.

Supreme Court of Colorado, En Banc.

October 15, 1985.


Attorney(s) appearing for the Case

Shafroth and Toll, P.C., C. Kevin Cahill, Belmore T. Martin, Denver, Colo., for plaintiffs-appellees.

Max P. Zall, City Atty., Eugene J. Kottenstette, Jr., Robert F. Strenski, Assistant City Attys., L. Duane Woodard, Atty. Gen., Charles B. Howe, Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Billy J. Shuman, First Asst. Atty. Gen., Denver, for defendants-appellants.


ROVIRA, Justice.

The issue in this case is whether the valuation for assessment tax statute, section 39-1-104(11)(b), 16B C.R.S. (1982), as amended in 1982 by H.B. 1236, Ch. 145, sec. 1, section 39-1-104(11)(b), 1982 Colo.Sess. Laws 553, 553-54, as applied to the 1982 tax year, is retroactive in operation, and therefore in violation of article II, section 11, of the Colorado Constitution. Concluding that it is not, we reverse the judgment of the Denver District Court...

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