Court of Appeals sides with Landmark HOA | The Villager News Online
Ruling says district’s taxes were levied illegally
BY TOM BARRY
STAFF WRITER
In a unanimous decision, three judges on the Colorado Court of Appeals have sided with the Landmark Homeowners Association over UMB Bank, N.A., Colorado Bondshares and Marin Metropolitan District.
Judges Jerry Jones, John Webb and Laurie Booras issued their opinion April 21, about five weeks after oral arguments were presented.
It is considered likely that the defendants will appeal to the same court or ask that the case go before the state Supreme Court. Neil Arney, an attorney with Kutak Rock representing the defendants, has challenged each case finding since the civil-suit process began. He did not return repeated requests for comment.
The court ruling was based largely on the Taxpayers’ Bill of Rights in the Colorado Constitution.
“In sum, because the TABOR election was conducted illegally with the participation of ineligible voters and without constitutionally required notice to eligible voters, the District’s taxes to pay the bonds were levied illegally,” said the 35-page detailed opinion issued by the Court of Appeals on April 21. “Pursuant to TABOR’s refund provision, the District must refund all illegal taxes paid with 10 percent annual simple interest. … The Landmark buyers are also entitled to an order enjoining the District from levying any further taxes without proper voter approval.”