AF PROPERTY v. DEPT. OF REVENUE

No. 90CA1600.

852 P.2d 1267 (1992)

AF PROPERTY PARTNERSHIP, Plaintiff-Appellee, v. STATE of Colorado, DEPARTMENT OF REVENUE, and John J. Tipton, as Executive Director of the Department of Revenue, Defendants-Appellants.

Colorado Court of Appeals, Div. I.

Rehearing Denied July 30, 1992.


Attorney(s) appearing for the Case

Holme Roberts & Owen, R. Bruce Johnson, Garth B. Jensen, Denver, for plaintiff-appellee.

Gale A. Norton, Atty. Gen., Raymond T. Slaughter, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Sherrie D. Vincent, Asst. Atty. Gen., Denver, for defendants-appellants.


Opinion by Judge TURSI.

In this action for judicial review of a use tax increased assessment, plus penalty and interest, the trial court waived the statutory requirement that AF Property Partnership (taxpayer) file a bond to perfect its right to judicial review and entered partial summary judgment in favor of taxpayer on the merits. The Department of Revenue by its executive director appeals. We affirm in part and reverse in part.

The following facts are derived...

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