COLORADO PROP. TAX ADM'R v. CO2 COMMITTEE

Supreme Court Case No. 21SC393.

527 P.3d 371 (2023)

2023 CO 8

COLORADO PROPERTY TAX ADMINISTRATOR, Petitioner, v. CO2 COMMITTEE, INC., Respondent.

Supreme Court of Colorado.

Rehearing Denied April 24, 2023.


Attorney(s) appearing for the Case

Attorneys for Petitioner: Philip J. Weiser , Attorney General, Robert H. Dodd , First Assistant Attorney General, Jessica E. Ross , Assistant Attorney General, Danny Rheiner , Assistant Attorney General, Denver, Colorado.

Attorney for Respondent: John M. Cogswell , Buena Vista, Colorado.

JUSTICE BERKENKOTTER delivered the Opinion of the Court, in which CHIEF JUSTICE BOATRIGHT, JUSTICE MÁRQUEZ, JUSTICE HOOD, JUSTICE GABRIEL, JUSTICE HART, and JUSTICE SAMOUR joined.


¶1 In this oil and gas leasehold taxation case, we address whether nonoperating fractional interest owners in a unitized oil and gas operation have standing to independently challenge a county's retroactive property tax increase. We conclude that they do not.

¶2 CO

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