COOPER MOTORS v. BOARD OF COUNTY COMMISSIONERS

No. 17449.

279 P.2d 685 (1955)

131 Colo. 78

COOPER MOTORS, Inc., Plaintiff in Error, v. The BOARD OF COUNTY COMMISSIONERS OF the COUNTY OF JACKSON, sitting as a Board of Equalization, and Harold E. Hampton, as County Assessor of the County of Jackson, Defendants in Error.

Supreme Court of Colorado, En Banc.

January 31, 1955.


Attorney(s) appearing for the Case

Alden T. Hill, Ralph H. Coyte, Fort Collins, for plaintiff in error.

George J. Bailey, Walden, for defendants in error.

J. Fred Schneider, John C. Banks, Charles H. Haines, Westel B. Wallace, Denver, amici curiae.


MOORE, Justice.

We will herein refer to the parties as they appeared in the trial court, where plaintiff in error was plaintiff and defendants in error were defendants.

The action was instituted by plaintiff to compel the correction of an alleged erroneous inventory valuation for 1953 placed on automobiles constituting the stock of merchandise being offered for sale by plaintiff corporation, a dealer in new and used cars.

Defendant Hampton, as county...

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