METZGER, Judge.
Plaintiff, Denver Feed Company, appeals the trial court's determination, in a C.R.C.P. 106(a)(4) proceeding, that defendant, Commerce City, correctly determined sales and use tax owed by Denver Feed relative to its construction of a feed mill building. Denver Feed asserts that the tax assessment was not supported by competent evidence, was arbitrary and capricious, and was beyond Commerce City's authority. We reverse and remand for further proceedings...
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