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COLORADO AUTO AUCT. SERV. v. COMMERCE CITY

Nos. 89SA343, 89SA450.

800 P.2d 998 (1990)

COLORADO AUTO AUCTION SERVICES CORP., a Delaware corporation, d/b/a Colorado Auto Auction, Inc., Plaintiff-Appellant/Cross-Appellee, v. The CITY OF COMMERCE CITY, Defendant-Appellee/Cross-Appellant.

Supreme Court of Colorado, En Banc.

As Modified on Denial of Rehearing November 19, 1990.

Attorney(s) appearing for the Case

Springer and Steinberg, P.C., Jeffrey A. Springer, Denver, for plaintiff-appellant/cross-appellee.

Gehler & Merrigan, Thomas E. Merrigan, Commerce City, Greengard Senter Goldfarb & Rice, Steven J. Dawes, Edward L. Serr, Denver, for defendant-appellee/cross-appellant.

Justice QUINN delivered the Opinion of the Court.

The issues in this appeal arise out of a judgment entered by the Adams County District Court in a declaratory and injunctive action filed by Colorado Auto Auction, Inc., a taxpayer, against the City of Commerce City. The district court upheld the validity of a Commerce City ordinance imposing a ten dollar tax on transfers of motor vehicles at auctions conducted within the city and invalidated the city council's declaration...

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