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HUBER v. KENNA

No. 07SC657.

205 P.3d 1158 (2009)

Roxy HUBER, Executive Director of the Department of Revenue, State of Colorado, Petitioner, v. Matthew KENNA, Janet Kenna, Pete Skartvedt, and Ann Rilling, Respondents.

Supreme Court of Colorado, En Banc.

April 20, 2009.

Attorney(s) appearing for the Case

John W. Suthers, Attorney General, Ana Cristina Bowman, Assistant Attorney General, Daniel Desmond Domenico, Solicitor General, Denver, Colorado, Attorneys for Petitioner.

Matt Kenna, Durango, Colorado, Attorney for Respondents.

Nicholls & Associates, P.C., Jon Nicholls, Denver, Colorado, Attorney for Amici Curiae, Bandt Unlimited Partnership and The Conservatorship Estate of Marian S. Ling.

Justice EID delivered the Opinion of the Court.

The General Assembly in 1999 passed the Conservation Easement Tax Credit Act, which created a $100,000 state income tax credit for taxpayers who donate a property easement for conservation purposes. § 39-22-522, C.R.S. (1999). The respondents are two married couples who purchased property as tenants in common and subsequently donated a conservation easement. Respondents split the value of the donated easement &...

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