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MONTGOMERY WARD & CO., v. BOARD OF COUNTY COM'RS

No. 21741.

409 P.2d 523 (1965)

MONTGOMERY WARD & CO., Incorporated, Plaintiff in Error, v. The BOARD OF COUNTY COMMISSIONERS OF the COUNTY OF EL PASO, Defendant in Error.

Supreme Court of Colorado, En Banc.

Rehearing Denied January 24, 1966.

Attorney(s) appearing for the Case

John F. Bennett, Alfred Heinicke, Colorado Springs, for plaintiff in error.

James E. Tarter, Weldon M. Tarter, Colorado Springs, for defendant in error.

McWILLIAMS, Justice.

This is a tax case and relates to a protest by Montgomery Ward of the assessment of its merchandise inventory and its furniture and fixtures as made by the county assessor of El Paso County in 1964. Having exhausted all of its administrative remedies—and to no avail—Montgomery Ward thereafter brought an appropriate action in the district court of El Paso County wherein it prayed that the aforementioned assessment be declared void...

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