(Download) "Board Of County Commissioners V. Ibm Credit Corp." by Colorado Supreme Court " Book PDF Kindle ePub Free
eBook details
- Title: Board Of County Commissioners V. Ibm Credit Corp.
- Author : Colorado Supreme Court
- Release Date : January 17, 1995
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 70 KB
Description
In IBM Credit Corp. v. Board of County Commissioners, 870 P.2d 535 (Colo. App. 1993), the court of appeals upheld the use of three computer publications to value a computer for taxation purposes. We granted certiorari to determine whether it erred in concluding that: (1) section 39-1-103(8)(a)(I), 16B C.R.S. (1994) applies only to real property and not personal property; and (2) the information used in the valuation of the computer conformed to statutory requirements. We affirm.
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