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CITY OF AURORA v. BOARD OF COUNTY COM'RS

No. 95SC10.

919 P.2d 198 (1996)

CITY OF AURORA, Colorado; City of Thornton, Colorado; City of Westminster, Colorado; City of Brighton, Colorado; City of Broomfield, Colorado; and City of Federal Heights, Colorado; Petitioners, v. The BOARD OF COUNTY COMMISSIONERS OF the COUNTY OF ADAMS, Colorado; and the following county officers in their official capacities: Helen Hill, Treasurer; Terry Funderburk, Finance Director; and David Wilson, Budget Officer; Respondents.

Supreme Court of Colorado, En Banc.

Rehearing Denied July 29, 1996.

Attorney(s) appearing for the Case

Griffiths & Tanoue, P.C., Susan K. Griffiths, Denver, City of Aurora, Charles H. Richardson, Julia A. Bannon, Michael J. Hyman, Aurora, for Petitioners.

Robert J. Loew, Adams County Attorney, Ronald A. Carl, Assistant Adams County Attorney, Brighton, for Respondents.

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

Bruce T. Barker, Weld County Attorney, Greeley, for Amicus Curiae Colorado Counties, Inc.

Justice MULLARKEY delivered the Opinion of the Court.

We granted certiorari to review the court of appeals' decision in City of Aurora v. Board of County Comm'rs, 902 P.2d 375 (Colo.App.1994). The court of appeals held that Adams County can allocate revenue from the specific ownership tax to the Adams County Road and Bridge Fund, irrespective of the allocation's effect on Adams County's duty to share its road and bridge tax...

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