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CANTINA GRILL, JV v. BD. OF EQUALIZATION

No. 11CA2270.

292 P.3d 1144 (2012)

2012 COA 154

CANTINA GRILL, JV, a Colorado joint venture; Airport Lounges, LLC, a Colorado limited liability company; Dos Amigos Joint Venture, a Colorado joint venture; F & B Concessions, LLC, a Colorado limited liability company; Pour La France B; Pour La France T; and Skyport Companies, Inc., a Colorado corporation, Plaintiffs-Appellants, v. CITY & COUNTY OF DENVER COUNTY BOARD OF EQUALIZATION, by and through its members, Claude PUMILIA, Manager of Revenue; Derek Brown, Manger of General Services; Stephanie O'Malley, Clerk and Recorder; Bill Vidal, Manager of Public Works; and Rosemary Rodriguez; and Paul Jacobs, as County Assessor, City and County of Denver, Colorado, Defendants-Appellees.

Colorado Court of Appeals, Div. III.

September 13, 2012.

Attorney(s) appearing for the Case

Hochstadt, Straw, Strauss & Silverman, P.C., Richard S. Strauss , Denver, Colorado, for Plaintiffs-Appellants.

Douglas Friednash , City Attorney, Max Taylor , Assistant City Attorney, Michelle Bush , Assistant City Attorney, Mitchel Behr , Assistant City Attorney, Denver, Colorado, for Defendants-Appellees.

Opinion by Judge ROY.

¶ 1 In this property tax case, plaintiffs, food and beverage concessionaires at Denver International Airport (DIA) and holders of possessory interests in real property owned by the City and County of Denver (the City), appeal the trial court's judgment affirming the valuation of those possessory interests as assessed by defendants, the City and County of Denver County Board of Equalization (the Board) and the County Assessor. We affirm....

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