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CATHOLIC HEALTH INIT. COLOR. v. CITY OF PUEBLO

No. 05CA2432.

183 P.3d 612 (2007)

CATHOLIC HEALTH INITIATIVES COLORADO, d/b/a Villa Pueblo Towers, Plaintiff-Appellant, v. CITY OF PUEBLO, Colorado, Department of Finance, and Lara Barett as Director, Defendants-Appellees.

Colorado Court of Appeals, Div. I.

Certiorari Granted May 27, 2008.

Attorney(s) appearing for the Case

Kutak Rock, LLP, Mark L. Sabey, Denver, Colorado, for Plaintiff-Appellant.

Law Offices of Thomas E. Jagger, Robert P. Jagger, John G. Scorgie, Pueblo, Colorado, for Defendants-Appellees.

Opinion by Judge MÁRQUEZ.

Catholic Health Initiatives Colorado appeals the trial court's judgment denying it a City of Pueblo sales and use tax exemption for its retirement community because it was not engaged in a religious activity. We reverse.

According to the stipulated facts, Catholic Health owns and operates Villa Pueblo. Villa Pueblo is a continuing care retirement community in Pueblo providing different levels of care for elderly residents, including...

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