VAN DORN RETAIL MGT. v. CITY & CTY. OF DENVER

No. 93CA1966.

902 P.2d 383 (1994)

VAN DORN RETAIL MANAGEMENT, INC., a New York corporation, Plaintiff-Appellant, v. CITY & COUNTY OF DENVER, a municipal corporation; Patricia Schwartzberg, Manager of Revenue, City and County of Denver; Executive Director, Colorado Department of Revenue; and State of Colorado, Defendants-Appellees.

Colorado Court of Appeals, Div. IV.

Rehearing Denied December 22, 1994.

Certiorari Denied August 28, 1995.


Attorney(s) appearing for the Case

Baker & Hostetler, Michael G. Martin, Stephen D. Gurr, Denver, Baker & Hostetler, Leonard C. Greenebaum, Shelby F. Mitchell, Washington, DC, for plaintiff-appellant.

Daniel E. Muse, City Atty., Maria Kayser, Asst. City Atty., Denver, for defendants-appellees City & County of Denver and Patricia Schwartzberg.

Gale A. Norton, Atty. Gen., Stephen K. ErkenBrack, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Robert C. Ripple, Asst. Atty. Gen., Denver, for defendants-appellees Executive Director, Colorado Dept. of Revenue and State of Colo.


Opinion by Judge ROTHENBERG.

In this action for declaratory and injunctive relief, the plaintiff, Van Dorn Retail Management, Inc., appeals from the summary judgment entered in favor of defendants, the City and County of Denver and the State of Colorado, thereby rejecting Van Dorn's contention that certain tax lien provisions of Denver and the state are unconstitutional. We affirm.

The relevant facts are not in dispute. Van Dorn is a New York corporation that...

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