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QWEST CORP. v. COLORADO DIV. OF PROPERTY

No. 10CA1320.

310 P.3d 113 (2011)

QWEST CORPORATION, Plaintiff-Appellant, v. COLORADO DIVISION OF PROPERTY TAXATION, DEPARTMENT OF LOCAL AFFAIRS, State of Colorado, Defendant-Appellee.

Colorado Court of Appeals, Division II.

August 4, 2011.

Attorney(s) appearing for the Case

Roy A. Adkins , Denver, Colorado; Garlin Driscoll Howard, LLC, David J. Driscoll , Sarah A. Croog , Louisville, Colorado; Hawley Troxell Ennis & Hawley, LLP, Richard G. Smith , Boise, Idaho, for Plaintiff-Appellant.

John W. Suthers , Attorney General, Robert H. Dodd, Jr. , Senior Assistant Attorney General, Denver, Colorado, for Defendant-Appellee.

Opinion by Judge WEBB.

In this property tax dispute, plaintiff, Qwest Corporation ("Qwest"), appeals the trial court's judgment granting the motion to dismiss of defendant, Colorado Division of Property Taxation, Department of Local Affairs, State of Colorado ("DPT"). According to Qwest, because some of its property is similar to that of cable service providers ("cable companies"), the tax statutes applied to cable companies...

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