HUDDLESTON v. BD. OF EQUALIZATION

Nos. 00SC417, 00SC579, 00SC580, 00SC581.

31 P.3d 155 (2001)

Mary E. HUDDLESTON, Property Tax Administrator, Intervenor/Petitioner, and TCI Satellite Entertainment, Inc.; and Colorado State Board Of Assessment Appeals, Petitioners, v. BOARD OF EQUALIZATION OF MONTEZUMA COUNTY, Respondent. Mary E. Huddleston, Property Tax Administrator, Intervenor/Petitioner, and Coca-Cola, Inc.; and Colorado State Board of Assessment Appeals, Petitioners, v. The City and County of Denver, a municipal corporation; and the Denver County Board of Equalization, Respondents. Mary E. Huddleston, Property Tax Administrator, Intervenor/Petitioner, and BFI of Colorado, Inc., n/k/a BFI Waste Systems of North America, Inc.; and Colorado State Board of Assessment Appeals, Petitioners, v. The City and County of Denver, a municipal corporation; and the Denver County Board of Equalization, Respondents. Mary E. Huddleston, Property Tax Administrator, Intervenor/Petitioner, and Coors Brewing Company and Colorado State Board of Assessment Appeals, Petitioners, v. The City and County of Denver, a municipal corporation; and the Denver County Board of Equalization, Respondents.

Supreme Court of Colorado, En Banc.

September 10, 2001.


Attorney(s) appearing for the Case

Ken Salazar, Attorney General, Larry A. Williams, First Assistant Attorney General, Denver, CO, Attorneys for Intervenor/Petitioner Mary Huddleston, Property Tax Administrator.

Morrison & Foerster, LLP, Thomas H. Steele, Neil I. Pomerantz, Denver, CO, Attorneys for Petitioner TCI Satelite Entertainment, Inc.

Victor F. Boog, P.C., Victor F. Boog, Linda A. Battalora, Lakewood, CO, Attorneys for Petitioners Coca-Cola and Coors Brewing Company.

Baker & Hostetler, LLP, D. Rico Munn, Denver, CO, Attorneys for BFI of Colorado.

Bob D. Slough, Montezuma County Attorney, Cortez, CO, Attorney for Respondent Board of Equalization of Montezuma County.

J. Wallace Wortham, Jr., City Attorney, Maria Kayser, Assistant City Attorney, Alice J. Major, Assistant City Attorney, Denver, CO, Attorneys for Respondent The City & County Denver.

Holland & Hart, LLP, Alan Poe, Greenwood Village, CO, Attorneys for Amicus Curiae Automatic Laundry Company, LTD.


Justice COATS delivered the Opinion of the Court.

Four corporate taxpayers sought review by certiorari of separate court of appeals' judgments reversing decisions of the state board of assessment appeals.1 In each case, the board had ordered county assessors to apply the $2,500 personal property tax exemption of section 39-3-119.5, 11 C.R.S. (2000), on a per-business location basis prescribed by...

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