Cantina Grill, JV v. City & Cty. of Denver Cty. Bd of EqualizationAnnotate this Case
At issue in this case was whether several food and beverage concessionaires at the City-owned airport held taxable possessory interests under the test in "Board of County Commissioners v. Vail Associates, Inc.," (19 P.3d 1263 (Colo. 2001)). Relying on "Vail Associates," the City and County of Denver assessed property taxes on the concessionaires' possessory interests in their airport concession spaces. The concessionaires protested the valuation and eventually sued. The court of appeals affirmed, concluding that the concessionaires' interest were taxable under Vail Associates. The Supreme Court also affirmed: the concessionaires' interests were sufficiently exclusive because the concessionaires had the right to exclude others from using their respective concessions spaces; the totality of the circumstances reflected that the concessionaires' revenue-generating capability was independent of the City; and the valuation of the interests was consistent with the General Assembly's possessory interest valuation scheme set forth by statute, and supported by the record.