CANTINA GRILL v. DENVER CTY. BD. OF EQUAL.

Supreme Court Case No. 12SC819.

344 P.3d 870 (2015)

2015 CO 15

CANTINA GRILL, JV; 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, Petitioners v. CITY & COUNTY OF DENVER COUNTY BOARD OF EQUALIZATION, BY AND THROUGH its members Cary KENNEDY, Chief Financial Officer, Adrienne Benavidez, Manager of General Services, Debra Johnson, Clerk and Recorder, Jose M. Cornejo, Manager of Public Works, and Chris Herndon, President of City Council; and Keith Erffmeyer, as County Assessor, City and County of Denver, Colorado, Respondents.

Supreme Court of Colorado.

March 16, 2015.


Attorney(s) appearing for the Case

Attorneys for Petitioners: Silver & DeBoskey, P.C., Richard S. Strauss , Denver, CO, Dean Neuwirth P.C., Dean Neuwirth , Denver, CO.

Attorneys for Respondents: D. Scott Martinez , City Attorney, Mitchel Behr , Assistant City Attorney, Max Taylor , Assistant City Attorney, Denver, CO.

En Banc.


¶ 1 We granted certiorari review to consider whether several food and beverage concessionaires at a city-owned airport hold taxable possessory interests under our three-prong test established in Board of County Commissioners v. Vail Associates, Inc., 19 P.3d 1263...

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