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RANCHO COLORADO, INC. v. CITY OF BROOMFIELD

No. 27731.

586 P.2d 659 (1978)

RANCHO COLORADO, INC., a Colorado Corporation, d/b/a Gate'n Green, Westlear Company, a Limited Partnership, Greenway Park, Inc., a Colorado Corporation, d/b/a Melody Homes, Kent Construction Company, Land, Inc., and E. S. L. Corporation, Plaintiffs-Appellees, v. CITY OF BROOMFIELD, a Municipal Corporation of the State of Colorado, Defendant-Appellant.

Supreme Court of Colorado, En Banc.

As Modified on Denial of Rehearing December 4, 1978.

Attorney(s) appearing for the Case

Goldstein, Armour & Lonnquist, P. C., Abe L. Hoffman, Alan A. Armour, Denver, for plaintiffs-appellees.

Tallmadge, Tallmadge, Wallace & Hahn, Andrew S. Armatas, C. Thomas Bastien, David J. Hahn, Denver, for defendant-appellant.

LEE, Justice.

This is an appeal from a judgment in a class action in which the Boulder County District Court invalidated two revenue ordinances of the City of Broomfield. The court ordered a refund of the taxes paid under the invalid ordinances to the members of the class plaintiffs represent. We affirm the judgment.

The district court first invalidated Ordinance No. 200, insofar as it imposes a use tax on building and construction materials purchased outside...

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