PRINGLE, Chief Justice.
The parties in this action appear in the same order as in the trial court. This lawsuit began when the plaintiff below, the Mesa Verde Company, filed a complaint in Montezuma County District Court seeking a refund of the ad valorem taxes which it had paid to Montezuma County from 1962-1967. The Mesa Verde Company, which is appealing from the trial court's decision, will hereinafter be referred to by name or as appellant. Defendants at the trial...
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