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CITY OF COLORADO SPRINGS v. TIPTON

No. 94CA1466.

910 P.2d 75 (1995)

CITY OF COLORADO SPRINGS, a Colorado Municipal Corporation, Plaintiff-Appellant, v. John TIPTON, as Executive Director of the Department of Revenue of the State of Colorado; Amelie A. Buchanan, as Deputy Director of the Department of Revenue of the State of Colorado; the Department of Revenue of the State of Colorado; and the State of Colorado, Defendants-Appellees.

Colorado Court of Appeals, Div. III.

Rehearing Denied December 14, 1995.

Attorney(s) appearing for the Case

James G. Colvin II, City Attorney, M. Allen Ziegler, Jr., Assistant City Attorney, Colorado Springs, for Plaintiff-Appellant.

Gale A. Norton, Attorney General, Stephen K. Erkenbrack, Chief Deputy Attorney General, Timothy M. Tymkovich, Solicitor General, Carolyn Lievers, Assistant Attorney General, Denver, for Defendants-Appellees.

Geoffrey T. Wilson, Denver, Amicus Curiae for Colorado Municipal League.

Opinion by Judge BRIGGS.

Plaintiff, City of Colorado Springs (city), appeals the judgment entered, upon cross motions for summary judgment, in favor of defendants, John Tipton, in his capacity as Executive Director of the Department of Revenue of the State of Colorado, Amelie A. Buchanan, in her capacity as Deputy Director of the Department of Revenue of the State of Colorado, the Department of Revenue of the State of Colorado, and the State of Colorado (collectively...

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