Board of County Comm'rs v. Vail Assocs., Inc.
ELR Citation: ELR 20500 No(s). 98SC869 (Colo. Feb 26, 2001)
The court holds that a Colorado statute that exempts from taxation certain possessory interests in tax-exempt property violates the state constitution. A ski area operator, whose ski resort is located on federal land, filed suit challenging the appraisal of its owed taxes on the basis that taxation ...