Gunnison County v. Board of Assessment Appeals

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that record title does not determine ownership; rather, “[t]he question of ownership for tax purposes must be decided on the basis of ‘real ownership’ rather than ‘forms and labels’”
• applying substance over form doctrine to determine that jail which county sold and leased back from a private entity was tax exempt county property
• record title does not determine ownership; rather, “[t]he question of ownership for tax purposes must be decided on the basis of ‘real ownership’ rather than ‘forms and labels’”
• The county “retained sufficient control of the property to render it tax exempt” where it “occupie[d] and control[led] the property, control[led] construction and improvements of the property, [and] maintain[ed] and insure[d] the property.”
• “Record title alone . . . is not determinative.”

Source: CourtListener parenthetical corpus (CC0).