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LARIMER CTY. BOE v. 1303 FRONTAGE

Supreme Court Case No. 22SC800.

531 P.3d 1012 (2023)

2023 CO 28

LARIMER COUNTY BOARD OF EQUALIZATION (BOE) and Larimer County Assessor, Bob Overbeck, Petitioners v. 1303 FRONTAGE HOLDINGS LLC; 1411 East Magnolia Street LLC; 1497 E Eisenhower LLC; 3470 Holdings LLC; 3760 E 15th LLC; 3985 Lincoln LLC; 3BM LLC; 4103 S Mason Street LLC; 4211 S Mason Street LLC; 790 Eisenhower LLC; Adams Bank and Trust; Advance Tank and Construction Co; Allen Marion T Jr Revocable Trust; Alteo Ltd; Apropo Inc; Associates Investments LLC; Associates South; Baretta Investments LLC; Boeing Drive Investments LLC; Bohlender Funeral Chapel Inc; BS Holdings Inc; Byrd Drive LLC; Canvas Credit Union; Caribou Chalet Inc; Cascade Falls Property Group LLC; CF Hospitality Inc; Citizen Printing Co; Cortina Real Estate LLC; Crashway Limited Liability Co; D and N Houska Family LLC; Early Education Enterprises LLC; Edge Air Inc; Ensign Properties LLC; First Interstate Bank of Ft Collins C/O; First National Bank of Omaha; First National Bank C/O First National Bank of Omaha; First Natl Bank In Ft Collins C/O First National Bank of Omaha; Flatirons Hospitality LLC; Fraley Holding Company LLC; Gateway Medical Services LLC; GEA LLC; Glacier Lodge L P; Granite Trust and Faith LLC; Graves Avenue Plaza LLC; Greenlee Investments LLLP; Hana Dul Inc; Harmony Suites LLC; Hogan Family Partnership LLLP C/O First National Bank of Omaha; Horsetooth Associates LLP (.50); Horsetooth Investors LLLP; K and H Family Properties LLC; Kauffman Investments LLC; Kauffman Rentals Inc; Kira Enterprises LLC; Kropp Frederick L/Pamela J; Lasar Properties LLC; Mackenzie Properties LLC; MBR Investments LLC; Next Generation Properties of Nebraska LLC; Nordhagen Land Company LLC; Pizza Ranch RE1 LLC; Poche Linda/Richard M; Poudre Valley Cooperative Assn Inc; Precision Technology LLC; Quickert Properties LLC; Racquette Hanger LLC; Raise the Roof LLC; RMVFNB LLC; Sachanandani Hari and 6701 Marketplace Drive LLC; Saddlenotch LLC (.50) Mesa Partners LLC (.50); Shelhill Investments LLC; Silvertip Realty LLC; Springer Investment Group LLC; SRP Enterprises LLC; Stockton LLC; SUH Property Inc; Texas Roadhouse Holdings LLC; Timberline Associates; United Land Investments LLC; V and S Partnership; Wagner Equipment Co; Walker Manufacturing Co; Weisser R James, Robert W and Poudre Valley Air Inc; Wellington Resources LLC; Wiege Michael W Terri G; Willco V Development LLLP; Willco VI Development LLLP; Willco VII Development LLLP; Willco XII Development LLLP; and Zephyr Grafix Inc., Respondents.

Supreme Court of Colorado.

Rehearing Denied July 17, 2023.

Attorney(s) appearing for the Case

Attorneys for Petitioners: Larimer County Attorney's Office, David P. Ayraud , Fort Collins, Colorado.

Attorneys for Respondents: Law Offices of James P. Bick Jr PC, James P. Bick, Jr. , Chesterfield, Missouri.

Hutchinson Black and Cook, LLC, Glen F. Gordon , Matthew A. Simonsen , Boulder, Colorado.

Attorneys for Amicus Curiae Colorado Property Tax Administrator: Philip J. Weiser , Attorney General, Robert H. Dodd , First Assistant Attorney General, John H. Ridge , Senior Assistant Attorney General, Jessica E. Ross , Assistant Attorney General, Denver, 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 This is one of eleven similar cases filed in the fall of 2020 by the owners of hundreds of commercial properties in eleven different Colorado counties seeking to compel the assessors in each of the counties to revalue their properties and lower their property tax assessments for the...

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