DENVER FEED CO. v. CITY OF COMMERCE CITY

No. 84CA0323.

702 P.2d 285 (1985)

DENVER FEED COMPANY, a Colorado corporation, Plaintiff-Appellant, v. CITY OF COMMERCE CITY; D.L. Wilson, Individually and as Finance Director of the City of Commerce City; and Lee A. Matoush, Individually, and as Sales Tax Auditor for the City of Commerce City, Defendants-Appellees.

Colorado Court of Appeals, Div. III.

May 16, 1985.


Attorney(s) appearing for the Case

Martin Zerobnick, P.C., Martin Zerobnick, Richard G. Sander, Denver, for plaintiff-appellant.

Gehler & Merrigan, Robert R. Gehler, Commerce City, for defendants-appellees.


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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