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BOARD OF TRUSTEES, MINTURN v. FOSTER LUMBER CO., INC.

No. 26925.

548 P.2d 1276 (1976)

The BOARD OF TRUSTEES OF the TOWN OF MINTURN, Colorado, Plaintiff-Appellant, v. FOSTER LUMBER COMPANY, INC., a Colorado Corporation, Defendant-Appellee.

Supreme Court of Colorado, En Banc.

As Modified on Denial of Rehearing May 10, 1976.

Attorney(s) appearing for the Case

Cosgriff, Dunn & French, John W. Dunn, Leadville, for plaintiff-appellant.

David C. Wells, Terry W. Scoby, Boulder, for defendant-appellee.

Susan K. Griffiths, Wheat Ridge, for amicus curiae Colorado Municipal League.

LEE, Justice.

Appellant Town of Minturn appeals from a declaratory judgment which held its Ordinance No. 129, Series of 1974, null and void and which permanently enjoined appellant from enforcing the ordinance. We affirm.

On December 8, 1974, the board of trustees of Minturn adopted Ordinance No. 129, which imposed what was denominated an "occupation tax" on all construction and building materials businesses and occupations in the town of Minturn. The ordinance...

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