LODGE PROPS. v. EAGLE BD. OF EQUALIZATION

Supreme Court Case No. 20SC852.

504 P.3d 960 (2022)

2022 CO 9

LODGE PROPERTIES, INC. and Board of Assessment Appeals, Petitioners, v. EAGLE COUNTY BOARD OF EQUALIZATION, Respondent.

Supreme Court of Colorado.

Rehearing Denied March 14, 2022.


Attorney(s) appearing for the Case

Attorneys for Petitioner Lodge Properties, Inc.: Bryan Cave Leighton Paisner LLP, Michael J. Hofmann , Zachary W. Fitzgerald , Denver, Colorado, Brownstein Hyatt Farber Schreck, LLP, Julian R. Ellis, Jr. , Denver, Colorado.

Attorneys for Petitioner Board of Assessment Appeals: Philip J. Weiser , Attorney General, Evan P. Brennan , Assistant Attorney General, Denver, Colorado.

Attorneys for Respondent: Bryan R. Treu , Eagle County Attorney, Christina C. Hooper , Senior Assistant County Attorney, Eagle, Colorado, Hamre, Rodriguez, Ostrander & Dingess, P.C., Donald M. Ostrander , Richard F. Rodriguez , Steven Louis-Prescott , Joel M. Spector , Denver, Colorado.

Attorneys for Amicus Curiae Colorado Counties, Inc.: Hall & Evans, LLC, Andrew D. Ringel , Ethan E. Zweig , Denver, Colorado.

En Banc.


¶1 This case involves the valuation for real property tax purposes of the Lodge at Vail ("the Lodge"), a luxury resort property that includes a hotel, privately owned condominiums, and amenities. We granted certiorari to consider whether (1) fees paid by the condominium owners to a third-party...

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