PRINGLE, Chief Justice.
This action was commenced by the Board of County Commissioners of Arapahoe County on July 29, 1971. The complaint requested a declaratory judgment regarding the effective date of an alleged annexation of certain property to Denver. The trial judge held that Denver's annexation was effective on March 13, 1974, except for tax purposes, in which case the annexation became effective on January 1, 1975. From this ruling the City of Denver appeals...
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