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CITY OF PUEBLO v. WEED

No. 76-757.

570 P.2d 15 (1977)

CITY OF PUEBLO, Colorado, Plaintiff-Appellee, v. Hugh H. C. WEED, Executive Director of Revenue, State of Colorado, Defendant-Appellant.

Colorado Court of Appeals, Div. II.

Rehearing Denied July 7, 1977.

Certiorari Granted October 11, 1977.

Attorney(s) appearing for the Case

Jagger & Macrorie, Thomas E. Jagger, Pueblo, Welborn, Dufford, Cook & Brown, Thomas G. Brown, Denver, for plaintiff-appellee.

J. D. MacFarlane, Atty. Gen., Jean E. Dubofsky, Deputy Atty. Gen., Edward G. Donovan, Sol. Gen., Mary J. Mullarkey, Asst. Atty. Gen., Denver, for defendant-appellant.

ENOCH, Judge.

The Executive Director of the Department of Revenue appeals a judgment after a de novo trial pursuant to § 39-21-105, C.R.S.1973, in which the district court reversed the Director's denial of a refund of certain sales and use taxes to the City of Pueblo. We affirm.

Pursuant to the County and Municipality Development Revenue Bond Act, § 29-3-101 et seq., C.R.S.1973 (formerly 1967 Perm. Supp., C.R.S.1963, 36-24-1, et seq.) the...

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