Interlocutory appeals under the new Appellate Rule 4.2 are hard to get, but this conservation easement tax credit appeal adds substance to the rule. Plaintiffs appealed a Dept. of Revenue disallowance of a tax credit to the trial court. The appeals court granted interlocutory review of the trial court’s order denying DOR relief. The court gave 4 reasons for granting interlocutory review under the “controlling issues of law” prong: 1) widespread public interest; 2) failure to join parties can be dispositive; 3) resolution would control the ultimate outcome; and 4) to avoid inconsistent results. The court will review the merits of 4 issues related to conservation easements: 1) who is a “taxpayer;” 2) who is liable for tax deficiencies; 3) are tax credit transferees necessary parties to a tax credit appeal; and 4) what are the service requirements on transferees.
http://www.courts.state.co.us/Courts/Court_Of_Appeals/Opinion/2012/11CA2634-PD.pdf
http://www.cobar.org/opinions/opinion.cfm?opinionid=8381&courtid=1
Colorado Litigation Report ™ 