United States Tenth Circuit

Colorado tax law, Colo. Rev. Stat. 39-10-113 and 39-10-111(11), does not authorize the distraint, seizure, and sale of the taxable personal property of the lessor to satisfy the personal property tax of the lessee.

Appellate Information

• Decided 12/14/2001
• Published 12/14/2001

Judges

• PAUL KELLY, Jr., Circuit Judge., Before KELLY and HOLLOWAY, Circuit Judges and SHADUR, District Judge.

Court

• United States Tenth Circuit

Counsel

• For Appellees:
  
• Steven E. Abelman,Cage & North, P.C., and Frances A. Koncilja, Koncilja and Associates, P.C., Denver, CO, (Jeffrey D. Lewin, James P. Hill, and Candace M. Carroll;  Sullivan, Hill, Lewin, Rez & Engel, San Diego, CA, for Third Party Defendant-Appellee, First Security National Association, with them on the briefs), for Plaintiff-Appellee., Peter A. Cal, Sherman & Howard, L.L.C., (Mark L. Fulford, Sherman & Howard, L.L.C., Denver, CO, for Defendant-Third Party Plaintiff-Appellant;  Eugene J. Kottenstette, Office of City Attorney, Land Use & Revenue Section, Denver, CO, for Defendants-Appellants;  and John N. Franklin, Assistant County Attorney, Office of County Attorney for County of El Paso, Colorado Springs, CO, for Defendants-Appellants;  with him on the briefs) for Defendant-Third Party Plaintiff-Appellant.