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MOUNTAIN STATES v. CITY OF COLORADO SPRINGS

No. 27513.

572 P.2d 834 (1977)

MOUNTAIN STATES TELEPHONE AND TELEGRAPH COMPANY, Plaintiff-Appellee, v. CITY OF COLORADO SPRINGS, Defendant-Appellant.

Supreme Court of Colorado, En Banc.

December 27, 1977.

Attorney(s) appearing for the Case

Spurgeon, Haney & Howbert, W. Allen Spurgeon, Colorado Springs, for plaintiff-appellee.

Gordon D. Hinds, City Atty., Tad S. Foster, Deputy City Atty., Colorado Springs, for defendant-appellant.

LEE, Justice.

The city of Colorado Springs appeals from a decision of the El Paso County District Court declaring its Ordinance No. 3590 to be unconstitutional. We affirm the trial court's judgment.

On December 26, 1967, the city of Colorado Springs enacted Ordinance No. 3590, entitled: "An Ordinance Imposing a Utility Occupation Tax on Certain Public Utilities Operating Within the City of Colorado Springs; and to Provide Penalties Thereto." The tax was assessed...

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