STATE BD. OF EQUAL. v. AMERICAN AIRLINES

No. 87SC430.

773 P.2d 1033 (1989)

STATE BOARD OF EQUALIZATION OF THE STATE OF COLORADO; Don Eberle, Carl B. Bledsoe, Ted L. Strickland, Kenneth Smith, and C. Michael Callihan, in their official capacity as members of the State Board of Equalization of the State of Colorado; Board of Assessment Appeals of the State of Colorado; Henry F. Shriver and F. William Beier, in their official capacity as members of the Board of Assessment Appeals of the State of Colorado; Board of Equalization of the City and County of Denver Sitting as a Board of County Commissioners; John Mrozek, Wes Martin, Thomas P. Briggs, Felicia Muftic, and Ted Hackworth, in their official capacity as members of the Board of Equalization of the City and County of Denver; Department of Revenue of the City and County of Denver; Thomas P. Briggs, in his official capacity as Manager of the Department of Revenue of the City and County of Denver; and Mary Anne Maurer, in her official capacity as the Property Tax Administrator of the State of Colorado, Petitioners, v. AMERICAN AIRLINES, INC.; Continental Airlines, Inc.; Delta Airlines, Inc.; Eastern Airlines, Inc.; Frontier Airlines, Inc.; Ozark Airlines, Inc.; Republic Airlines, Inc.; Texas International Airlines, Inc.; Trans World Airlines, Inc.; United Airlines, Inc.; and Western Airlines, Inc., Respondents.

Supreme Court of Colorado, En Banc.

April 24, 1989.


Attorney(s) appearing for the Case

Stephen H. Kaplan, City Atty. Robert F. Strenski, Asst. City Atty., Denver, for petitioners.

Holland & Hart, William E. Murane, Alan Poe, John R. Maxfield, Denver, for respondents.

Semple & Jackson, P.C., Michael H. Jackson, Dwight L. Pringle, Denver, for amicus curiae School Dist. No. 1.


QUINN, Chief Justice.

The question in this case is whether section 532(b) of the Tax Equity and Fiscal Responsibility Act of 1982,1 codified at 49 U.S.C.App. § 1513(d) (1982), which was signed into law on September 3, 1982, and prohibits state taxing authorities from taxing air carrier transportation property differently from other commercial and industrial property in the same assessment...

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