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| SecurityLink from Ameritech, Inc. v. City & County of Denver, No. 99CA0951,
COURT OF APPEALS OF COLORADO, DIVISION ONE, June 8, 2000, Decided
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Overview: In property tax case, statutory $ 2,500 exemption threshold was held to apply to taxpayer's personal property on a "per schedule" basis rather than a "per business location" basis.
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| Steamboat Springs Rental & Leasing, Inc. v. City & County of Denver, No. 99CA0831,
COURT OF APPEALS OF COLORADO, DIVISION TWO, June 8, 2000, Decided
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Overview: Because customers did not receive any tangible property in exchange for paying vehicle repair damages, and payments were more akin to damages reimbursements rather than rental payments, money paid for repairs was not taxable.
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