An appellate court in Colorado has affirmed the denial of real estate tax exemption for a child care center operated by a charitable hospital. The Court has ruled that it does not qualify under the state criteria for day care centers and is not a charitable enterprise. Children’s Hospital Colorado owns and operates the center on the campus of the University of Colorado Anschutz Medical School. The center was developed with the assistance of the University of Colorado and is operated by the Hospital for the primary purpose of providing child care services to the constituents of the Hospital and the Medical School. The vast majority of the center’s enrollment slots are reserved for children...