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RICO ARGENTINE MINING CO. v. BOARD OF COUNTY COM'RS

Civ. A. No. 6973.

215 F.Supp. 208 (1963)

RICO ARGENTINE MINING CO., a Utah corporation, Plaintiff, v. The BOARD OF COUNTY COMMISSIONERS OF DOLORES COUNTY, COLORADO, and E. E. Ballenger, Oscar P. Dressel and Waldo T. Vinger as Commissioners thereof, Defendants.

United States District Court D. Colorado.

March 13, 1963.

Attorney(s) appearing for the Case

Milenski & Parga, Cortez, Colo., for plaintiff.

Crisjohn & Dyer, Cortez, Colo., for defendants.

DOYLE, District Judge.

I. The Pleadings and Issues.

The action herein is instituted pursuant to Title 28 U.S.C. § 1332(a) (1) seeking refund of ad valorem taxes paid to the County of Dolores under protest. The substantive remedy here invoked is a Colorado statute which authorizes in certain limited circumstances an action against the County to obtain refund of the taxes paid. This section, C.R.S.1953, 137-12-15 (Perm.Supp. 1960),

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