BUCKLEY POWDER CO. v. STATE

No. 94CA1584.

924 P.2d 1133 (1996)

BUCKLEY POWDER CO., for Itself, and on Behalf of Similarly Situated Entities, Plaintiff-Appellant and Cross-Appellee, v. STATE of Colorado; Gale Norton, in Her Official Capacity of Attorney General of the State of Colorado; Department of Revenue for the State of Colorado; Renny Fagan, in His Official Capacity as Executive Director, Department of Revenue; Dee Hartman, in His Official Capacity as Director, Division of Motor Vehicles, Department of Revenue; Larry D. Huls, in His Official Capacity as Assistant Director, Motor Vehicle Division, Department of Revenue; Jean Gouin, in Her Official Capacity as Program Administrator, Motor Vehicle Division, Department of Revenue; and Jaki Berry, in Her Official Capacity as Administrative Officer, Motor Carrier Services, Motor Vehicle Division, Department of Revenue, Defendants-Appellees and Cross-Appellants.

Colorado Court of Appeals, Div. V.

Rehearing Denied April 11, 1996.

Certiorari Granted October 15, 1996.


Attorney(s) appearing for the Case

King & Isaacson, P.C., Scott E. Isaacson, Salt Lake City, Utah, for Plaintiff-Appellant and Cross-Appellee.

Gale A. Norton, Attorney General, Stephen K. Erkenbrack, Chief Deputy Attorney General, Timothy M. Tymkovich, Solicitor General, Mark W. Gerganoff, Assistant Attorney General, Denver, for Defendants-Appellees and Cross-Appellants.


Opinion by Judge ROY.

On behalf of itself and others, plaintiff, Buckley Powder Co. (Buckley), commenced these proceedings against the State of Colorado and the named individual defendants in their official capacities as elected or appointed Colorado officials (collectively Colorado) challenging the constitutionality of motor vehicle taxes imposed on certain trucks used in interstate commerce. Buckley appeals from the judgment of the trial court denying class certification...

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