PRINGLE, Chief Justice.
This is an appeal by a taxpayer, Johnson, from a district court order dismissing his appeal of a sales tax assessment by the City of Pueblo.
On August 3, 1973, the City of Pueblo sent to Johnson, by certified mail, return receipt requested, a "Notice of Final Determination—Assessment and Demand For Payment." The notice was delivered and the signed receipt was returned to the City finance office.
On January 15, 1974, over...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.