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CADNETIX CORP. v. CITY OF BOULDER

No. 89CA0168.

807 P.2d 1253 (1991)

CADNETIX CORPORATION, a Colorado corporation, Plaintiff-Appellant, v. The CITY OF BOULDER, a municipal corporation within the State of Colorado, Defendant-Appellee.

Colorado Court of Appeals, Div. III.

February 28, 1991.

Attorney(s) appearing for the Case

Ireland, Stapleton, Pryor & Pascoe, P.C., Tucker K. Trautman, Neal S. Cohen, Denver, for plaintiff-appellant.

Office of the City Atty., Joseph N. deRaismes, III, James M. Tydings, Boulder, for defendant-appellee.

Opinion by Judge METZGER.

Plaintiff, Cadnetix Corporation, appeals the district court judgment dismissing its C.R.C.P. 106(a)(4) complaint as untimely. We affirm.

Although the record is limited, the facts are not in dispute. On June 16, 1987, the city of Boulder issued a Notice of Final Assessment of Sales Tax Due to Cadnetix, which manufactures computer work stations for resale. Cadnetix appealed that determination pursuant to the provisions of the Boulder...

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