Justice VOLLACK delivered the Opinion of the Court.
The City and County of Denver (Denver) appeals from a district court ruling that sections 53-56 and 53-124 of the Denver municipal code do not supersede a state statute regarding appellate procedures governing contested sales and use taxes in section 29-2-106.1, 12A C.R.S. (1986). We affirm.
I.
On December 12, 1988, the Denver Manager of Revenue (revenue manager) issued...
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