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BOULDER COUNTY BD. OF COM'RS v. HEALTHSOUTH

No. 09SC380.

246 P.3d 948 (2011)

BOULDER COUNTY BOARD OF COMMISSIONERS; and Joann Groff, Colorado Property Tax Administrator, and Board of Assessment Appeals, Petitioners v. HEALTHSOUTH CORPORATION, Respondent.

Supreme Court of Colorado, En Banc.

January 31, 2011.

Attorney(s) appearing for the Case

John W. Suthers, Attorney General, Robert H. Dodd, Senior Assistant Attorney General, Denver, Colorado, Attorneys for Petitioner Joann Groff, Colorado Property Tax Administrator.

John W. Suthers, Attorney General, Lisa Brenner Freimann, Assistant Attorney General, Denver, Colorado, Attorneys for Petitioner Board of Assessment Appeals.

H. Lawrence Hoyt, Boulder County Attorney, Michael A. Koertje, Assistant County Attorney, Boulder, Colorado, Attorneys for Petitioner Boulder County Board of Commissioners.

N.H. Wright & Associates, LLC, Norman H. Wright, Greenwood Village, Colorado, Attorneys for Respondent.

Kathryn Schroeder, Arapahoe County Attorney, George Rosenberg, Breena N. Meng, Littleton, Colorado, Attorneys for Amicus Curiae Arapahoe County Board of Commissioners.

Justice HOBBS delivered the Opinion of the Court.

In this action for a tax refund, we must determine whether a taxpayer that intentionally listed and paid taxes on non-existent personal property has a right to a refund. The court of appeals concluded that the taxpayer, HealthSouth Corporation ("HealthSouth"), did have statutory grounds for a refund claim. See HealthSouth v. Boulder County, 220 P.3d 966 (Colo.App.2009)...

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