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BURLINGTON NORTHERN R.R. CO. v. HUDDLESTON

No. 95-1316.

94 F.3d 1413 (1996)

BURLINGTON NORTHERN RAILROAD COMPANY, Plaintiff-Appellee, v. Mary HUDDLESTON, in her capacity as Property Tax Administrator of the State of Colorado, and Division of Property Taxation of the Department of Local Affairs of the State of Colorado, Defendants-Appellants.

United States Court of Appeals, Tenth Circuit.

August 26, 1996.

Attorney(s) appearing for the Case

Richard A. Malm of Dickinson, Mackaman, Tyler & Hagan, P.C., Des Moines, Iowa (Walter J. Downing of Knudsen, Berkheimer, Richardson & Endacott, Denver, Colorado, and Stephen D. Goodwin of Baker, Donelson, Bearman & Caldwell, Memphis, Tennessee, with him on the brief), for Plaintiff-Appellee.

Larry A. Williams, First Assistant Attorney General, State Services Section (Gale A. Norton, Attorney General, with him on the brief), Denver, Colorado, for Defendants-Appellants.

Before BALDOCK, LOGAN, and BRISCOE, Circuit Judges.

BALDOCK, Circuit Judge.

Pursuant to its taxing power under Colo. Const. art. X, the Colorado legislature has enacted procedures for the taxation of personal property within the State. Colo.Rev. Stat. §§ 39-1-101 to 39-2-131 (1994). Colorado law generally exempts from taxation the value of intangible personal property including computer software. Id. § 39-3-118. Colorado law, however, does not exempt from taxation the value of intangible personal...

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