July 22, 2017

Archives for June 20, 2017

Colorado Supreme Court: County Assessor Authorized to Retroactively Assess Property Taxes on Oil and Gas Leaseholds

The Colorado Supreme Court issued its opinion in Kinder Morgan CO2 Co., L.P. v. Montezuma County Board of Commissioners on Monday, June 19, 2017.

Oil and Gas—Property Taxation—Statutory Construction.

The supreme court reviewed the court of appeals’ conclusion that the Montezuma County Assessor had statutory authority to retroactively assess property taxes on oil and gas leaseholds operated by Kinder Morgan, after the assessor determined that Kinder Morgan had underreported the wellhead selling price of CO2 gas produced at the leaseholds. The court considered whether this assessment was authorized under the statute permitting retroactive property tax assessments when, pursuant to C.R.S. § 39-5-125(1), “taxable property has been omitted from the assessment roll.” Given Colorado’s self-reporting scheme for property taxation of oil and gas leaseholds and the legislature’s amendments to that scheme—which describe the “underreporting of the selling price or the quantity of oil and gas sold [from a leasehold]” as a form of omitted property, C.R.S. §§ 29-1-301(1) and 39-10-107(1)—the court concluded that the assessor had statutory authority to issue the assessment in this case. The court further concluded that the Board of Assessment Appeals did not err in determining that Kinder Morgan had underreported the wellhead selling price of CO2. The court therefore affirmed the judgment of the court of appeals.

Summary provided courtesy of The Colorado Lawyer.

Colorado Supreme Court: Nontestimonial Hearsay Statements do Not Implicate Defendant’s Right to Confrontation

The Colorado Supreme Court issued its opinion in Nicholls v. People on Monday, June 19, 2017.

Criminal Trials—Right of Accused to Confront Witnesses—Exceptions to Hearsay Rule—Statements Against Interest.

In light of the U.S. Supreme Court’s holding in Davis v. Washington, 547 U.S. 813 (2006), the Colorado Supreme Court held that nontestimonial hearsay statements do not implicate a defendant’s state constitutional right to confrontation, overruling Compan v. People, 121 P.3d 876 (Colo. 2005), which held otherwise. Because the hearsay statements at issue in this case were nontestimonial, they did not implicate Colorado’s Confrontation Clause, and the court of appeals did not err in concluding that defendant’s confrontation right was not violated. The court further held that the third requirement for the admission of inculpatory hearsay statements against interest, announced in People v. Newton, 966 P.2d 563, 576 (Colo. 1998) (requiring corroborating circumstances to demonstrate the statement’s trustworthiness), is not constitutionally required for nontestimonial statements against interest. To admit a third party’s nontestimonial statements against interest under the version of CRE 804(b)(3) that existed at the time of defendant’s 2008 trial, only two conditions needed to be satisfied: (1) the witness must have been unavailable, and (2) the statement must have tended to subject the declarant to criminal liability. The court concluded that the third party’s nontestimonial statements against interest satisfied these two requirements, and the trial court did not abuse its discretion in admitting these statements as a statement against interest under CRE 804(b)(3), as that rule existed at the time of defendant’s trial. Finally, the court held that the trial court did not abuse its discretion in admitting testimony about defendant’s response to the death of her second child because the testimony was relevant and not unduly prejudicial; nor did the trial court plainly err in admitting testimony about the cause of the second child’s death because the brief, isolated statements did not so undermine the trial’s fairness as to cast serious doubt on the reliability of defendant’s conviction. Accordingly, the court of appeals’ judgment was affirmed.

Summary provided courtesy of The Colorado Lawyer.

Colorado Supreme Court: No Reasonable Probability that Failure to Instruct Jury on Recklessness Contributed to Conviction

The Colorado Supreme Court issued its opinion in People v. Roman on Monday, June 19, 2017.

Jury Instructions—Lesser Included Offenses—Harmless Error.

The People sought review of the court of appeals’ judgment reversing Roman’s conviction for first degree assault. The trial court instructed the jury on the lesser included offense of second degree assault committed by intentionally causing bodily injury with a deadly weapon, but it denied Roman’s request for an additional lesser-included-offense instruction on second degree assault committed by recklessly causing serious bodily injury with a deadly weapon. The court of appeals reversed, concluding both that the trial court erred in denying Roman’s requested additional lesser-included-offense instruction and that the error was not harmless.

The supreme court reversed the judgment of the court of appeals. In light of the evidence presented at trial and the instructions actually provided to the jury, there was no reasonable possibility that the failure to instruct on reckless second degree assault contributed to defendant’s conviction of first degree assault. Any error in that regard would therefore have been harmless.

Summary provided courtesy of The Colorado Lawyer.

Tenth Circuit: Unpublished Opinions, 6/19/2017

On Monday, June 19, 2017, the Tenth Circuit Court of Appeals issued no published opinion and two unpublished opinions.

Board of Education for the Gallup-McKinley County Schools v. Henderson

Ernst v. Creek County Public Facilities Authority

Case summaries are not provided for unpublished opinions. However, some published opinions are summarized and provided by Legal Connection.