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GUEST MANSIONS v. ARAPAHOE COUNTY

No. 93CA1094.

899 P.2d 944 (1995)

GUEST MANSIONS, INC., a Colorado corporation, Plaintiff-Appellant, v. ARAPAHOE COUNTY BOARD OF EQUALIZATION; John Nicholl, Thomas R. Eggert, Jeannie Jolly, in their official capacity as members of the Arapahoe County Board of Equalization; Joseph R. Marceny, in his official capacity as the Arapahoe County Assessor, Defendants-Appellees.

Colorado Court of Appeals, Div. II.

Rehearing Denied February 9, 1995.

Certiorari Denied August 14, 1995.

Attorney(s) appearing for the Case

Holland & Hart, Alan Poe, Mary D. Metzger, Denver, for plaintiff-appellant.

Peter Lawrence Vana III, Arapahoe County Atty., Richard F. Mutzebaugh, Sp. Asst. County Atty., Littleton, for defendants-appellees.

Opinion by Judge ROY.

Guest Mansions, Inc., appeals from a judgment of the district court holding that its leasehold interest in property owned by the Arapahoe County Public Airport Authority (Authority) is taxable for tax year 1990. We affirm.

Guest Mansions leases a hotel and associated real property located within the boundaries of Centennial Airport from the Authority which was created, and is operating, pursuant...

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