Taxation - Annual Survey 2013 - PDF e-Book Chapter Out of Stock
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The Colorado Supreme Court decided two tax cases during 2013. In a property tax case, the court held that a phone company was not eligible for provisions only applicable to locally assessed taxpayers. In a case involving civil forfeiture, the court held that once the forfeiture case became final, a defendant could not obtain refunds if he or she were later determined to be innocent of the criminal activity leading to the forfeiture. Divisions of the Colorado Court of Appeals decided five property tax cases; three cases involving tax value issues were all decided in favor of the government. In two procedural cases, the taxpayer prevailed. The court decided a sales tax case in favor of a taxpayer seeking exemption for scrap materials resulting from the manufacturing process. The court held against a taxpayer in the only income tax case to come before the court. Two cases involving severance taxes were decided - one in favor of the government, and one for the taxpayer. The legislature was very active in the tax arena this past year, passing 34 bills impacting state and local taxation.
CASES
Bachelor Gulch Operating Co., LLC v.
Board of County Commissioners of
Eagle County . . . . . . . . . . . . . . . . . . . . . . . . TAX-4
BP America Production Co. v. Colorado
Department of Revenue . . . . . . . . . . . . . . . TAX-11
Commercial Research, LLC v. Roup . . . . . . . . . TAX-10
Coors Brewing Co. v. City of Golden . . . . . . . . . TAX-9
CTS Investments, LLC v. Garfield County
Board of Equalization . . . . . . . . . . . . . . . . . . TAX-5
Fifield v. Pitkin County Board of
Commissioners . . . . . . . . . . . . . . . . . . . . . . . TAX-8
Larimer County Board of Commissioners v.
Colorado Property Tax Administrator . . . . . TAX-7
Marsico Capital Management, LLC v.
Denver Board of County
Commissioners . . . . . . . . . . . . . . . . . . . . . . . TAX-6
Northglenn Urban Renewal
Authority v. Reyes . . . . . . . . . . . . . . . . . . . . TAX-8
Ouray Sportswear, LLC v. Industrial
Claim Appeals Office . . . . . . . . . . . . . . . . . TAX-12
People v. $11,200.00 U.S. Currency . . . . . . . . . . TAX-3
Qwest Corp. v. Colorado Department of
Property Taxation . . . . . . . . . . . . . . . . . . . . . TAX-1
Town of Milliken v. Kerr-McGee Oil &
Gas Onshore LP . . . . . . . . . . . . . . . . . . . . . TAX-12
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