Statutory Interpretation
42 groups with Colorado opinions1912–2026
- Legislative Intent and Construction1,007 opinions · 1978–2026Interpreting statutes to effectuate legislative intent · Interpreting statutory terms through legislative intent · Interpreting statutes by plain language over legislative intent
- Statutory Interpretation Principles and Rules449 opinions · 1983–2026Interpreting statutes through plain language and context · Interpreting statutory language and plain meaning · Interpreting statutory intent and avoiding meaningless provisions
- Statutory; Language; Meaning413 opinions · 1981–2026Interpreting statutory schemes and public records under CORA · Interpreting statutory language using disjunctive "or" · Interpreting statutory language regarding disjunctive meaning
- Mandatory vs. Discretionary Statutory Language296 opinions · 1941–2026Interpreting statutory intent and plain language of credit agreement statute · Statutory interpretation and officer arrest authority · Interpreting statutory language to define rent control
- Extrinsic Aids to Legislative Intent285 opinions · 1975–2026Interpreting constitutional amendments based on electorate intent · Presumption of legislative awareness of judicial precedent · Interpreting legislative council's amendment analysis
- Statutory construction; Statutory interpretation; Statutes284 opinions · 1985–2026Determining statutory ambiguity and construction principles · Statutory interpretation and principles of construction · Interpreting rule language through statutory construction
- Lenity and Stare Decisis in Construction278 opinions · 1979–2026Analyzing statutory language and appellate argument development · Applying rule of lenity to statutory ambiguity · Interpreting statutory intent and common law abrogation
- Statutory Interpretation of Criminal Law253 opinions · 1980–2026Interpreting presentence confinement credit under statute · Interpreting parole statutes and legislative intent · Interpreting statutory language regarding civil penalty scope
- Tax; Statutory; Construction228 opinions · 1979–2026Interpreting ordinary and necessary expenses in statute · Statutory interpretation and application of tax refund procedures · Interpreting tax statutes against the government
- Statutory; Language; Intent196 opinions · 1983–2026Determining quasi-judicial nature of governmental decisions · Interpreting statutory provisions regarding continuance and default judgment · Requirements for designating non-party fault in civil cases
- Municipal Law and Local Government Powers195 opinions · 1983–2026Valuing other agricultural property using administrative interpretations · Interpreting local and state legislation and ordinances · Courts avoiding legislative policy-making in housing regulation
- Statutory Retroactivity and Application144 opinions · 1920–2026Determining statutory retroactivity and legislative intent · Defining prospective retroactive and retrospective application of statutes · Presumption of prospective operation of statutes
- Statutory Interpretation Methodology104 opinions · 1981–2026Interpreting statutory language and legislative intent
- Vehicle; Driving; License102 opinions · 1978–2026Interpreting statutory scheme for driver license revocation · Interpreting statutory changes regarding driving offense standards · Interpreting statutory term operate versus drive
- License; Suspension; Revocation97 opinions · 1980–2026Determining department authority to extend license revocation · Statutory authority to extend license denial · Statutory interpretation of conflicting alcohol-related statutes
- Death; Statutory; Estate90 opinions · 1985–2026Filing suit and trial court rulings on corporate dissolution · Interpreting uniform probate code and contractual rights · Statutory construction and private rights under consumer and insurance acts
- Statutory Interpretation and Meaning82 opinions · 1979–2026Avoiding superfluous statutory provisions in interpretation · Illustrative nature of statutory cost provisions · Interpreting statutory language through consistent usage
- Property; Valuation; Assessment72 opinions · 1916–2026Statutory duties regarding property valuation methods and procedures · Determining property tax liability and valuation methods · Presumption of assessor's valuation and challenging it
- Taxation Law and Exemptions67 opinions · 1979–2026Interpreting use tax purpose and statutory construction rules · Determining tax exemptions for machinery under state statutes · Determining sales tax exemption for used machinery purchases
- Tax; Property; Income66 opinions · 1998–2026Determining taxability of property transfers under statutory definitions · Interpreting statutory exemptions for personal property taxation · Taxability of possessory interests in tax-exempt property
- Retroactive; Retroactivity; Law65 opinions · 1983–2026Applying procedural rule retroactivity to final judgments · Determining retroactivity of jurisdictional statute application · Determining retroactivity of statutory remedies
- Meetings; Open; Executive session65 opinions · 1996–2026Determining applicability of notice requirement to meetings · Determining public disclosure when executive session rules are violated · Interpreting open meetings law's intent for public access
- Ejusdem generis; Meaning; Word62 opinions · 1975–2026Interpreting statutory terms using ejusdem generis · Interpreting "include" as extension or enlargement · Defining attempt and applying ejusdem generis rule
- Depletion; Tax; Debt62 opinions · 1985–2026Determining procedural nature of lump sum payment statute · Permitting unlimited correction of underpayments under federal statute · Assigning tax deductions in rate making process
- Value; Valuation; Market52 opinions · 1983–2026Reviewing board's valuation based solely on cost approach · Limiting property valuation based on actual condition · Interpreting fair value and applicability of discounts
- Statutory Interpretation and Legislative History49 opinions · 1989–2026Interpreting statutory language through legislative history · Legislative intent from committee testimony and history · Interpreting statute meaning over legislative history
- Real Property Valuation Principles and Methods46 opinions · 1986–2026Implied representation of suitability in improved land sales · Valuation approaches and income capitalization methodology · Defining market value for property appraisal purposes
- Assessment; Tax; Presumption35 opinions · 1996–2026Sustaining property tax valuation and classification determinations · Burden of proof to rebut assessor's classification · City's assessment and right to appeal tax assessment
- Tax; Assessment; Burden34 opinions · 1912–2025Determining tax liability through declaratory judgment · Determining tax collection and purchaser's use tax obligation · Apportioning tax liability pro rata versus equitable relief
- Statutory Time Limits and Deadlines32 opinions · 1982–2026Burden of proof for compliance with time requirements · Analyzing the make-my-day statute's scope and requirements · Determining statute effective date through legislative intent
- Wildlife; Hunting; Animals28 opinions · 1991–2026Analyzing elements of wildlife offenses and harmless error · Confining dogs behind a fence and lack of comparable law · Defining "take" under wildlife protection statutes
- Charitable; Tax exemption; Public charity24 opinions · 1982–2018Determining charitable purpose for property tax exemption · Agency deference to statutory interpretation of charitable status · Defining charitable purpose and intent in gifts
- Income; Tax purposes; Apportionment20 opinions · 1979–2013Legislative intent regarding unitary business apportionment · Broad construction of income from any source · Examining internal consistency for fair tax apportionment
- Property value; Testimony property; Valuation15 opinions · 1988–2026Owner's opinion on property value without expert qualification · Admissibility of owner testimony regarding property diminution in value · Need for expert testimony to distinguish home types
- Tax; Evasion; Fraud15 opinions · 1988–2025Determining proper tax classification and expert witness qualification · Admissibility of evidence and tax treatment of payments · Proving substantial understatement of income in tax evasion cases
- Tax and Tariff Law Review Procedures11 opinions · 1977–2025Circumstances allowing refund for assessment errors · Determining knowledge of tariff provisions and declared value · Treating tax credits as reduction of property cost
- Criminal Record Expungement and Bail Forfeiture Law9 opinions · 2006–2016Eligibility for sealing criminal records after conviction · Determining discretion in setting aside bail forfeiture judgments
- Eligibility for good time and earned time deductions · Broad construction of distribution under § 841(a)
- Distinguishing ideas from physical substance for tax purposes · Applying substance over form to tax transactions · Determining economic substance and business purpose of transactions
- Imposing public censure for failure to file tax returns
- Determining liability for withholding taxes and IRS debt · Defining earnings for mandatory legal withholdings
- Determining if accident reports are regular business records
Counts are Colorado courts’ opinions citing pages in each group (an opinion citing two issues counts in both).
How this is built: each issue is a set of opinion pages that later courts cite for the same proposition, grouped from what the citing courts wrote. Names are machine-written from those citations; read the cases before relying on them. Search case law