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GOLD STAR SAUSAGE CO. v. KEMPF

No. 81SA46.

653 P.2d 397 (1982)

GOLD STAR SAUSAGE COMPANY, Plaintiff-Appellant and Cross-Appellee, v. Jerry KEMPF, Manager of Revenue, City and County of Denver, and the Department of Revenue, City and County of Denver, Defendants-Appellees and Cross-Appellants.

Supreme Court of Colorado, En Banc.

October 12, 1982.

Attorney(s) appearing for the Case

J. Lorin Yeates, Robert A. Calvert, Denver, for plaintiff-appellant and cross-appellee.

Max P. Zall, City Atty., Robert F. Strenski, Asst. City Atty., Denver, for defendants-appellees and cross-appellants.

DUBOFSKY, Justice.

The plaintiff Gold Star Sausage Company (Gold Star) appeals1 a Denver district court order dismissing its C.R.C.P. 106(a)(4) petition seeking review of a Denver Department of Revenue use tax assessment.2 The district court ruled that it lacked jurisdiction because Gold Star did not comply with the requirement of the Denver Revised Municipal Code (Code) that an action seeking review of a use...

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