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STEAMBOAT SPRINGS RENTAL v. DENVER

No. 99CA0831.

15 P.3d 785 (2000)

STEAMBOAT SPRINGS RENTAL & LEASING, INC., d/b/a Advantage Rent-A-Car, Plaintiff-Appellee, v. CITY AND COUNTY OF DENVER; Cheryl Cohen, Manager of Revenue; and Department of Revenue, City and County of Denver, Defendants-Appellants.

Colorado Court of Appeals, Div. II.

As Modified on Denial of Rehearing July 27, 2000.

Certiorari Denied December 18, 2000.

Attorney(s) appearing for the Case

Kuhlman & Kuhlman, P.C., Kenton H. Kuhlman, Englewood, Colorado, Larry D. Harvey, P.C., Larry D. Harvey, Englewood, Colorado, for Plaintiff-Appellee.

J. Wallace Wortham, Jr., City Attorney, Robert F. Strenski, Assistant City Attorney, Denver, Colorado, for Defendants-Appellants.

Gibson, Dunn & Crutcher, LLP, Gregory J. Kerwin, Jeffrey E. Oraker, Denver, Colorado, Amicus Curiae for Avis Rent A Car System, Inc.

Brownstein, Hyatt & Farber, P.C., Terence C. Gill, Denver, Colorado, Amicus Curiae for Hertz Corporation.

Opinion by Judge TAUBMAN.

In this action for judicial review of an administrative agency decision pursuant to C.R.C.P. 106(a)(4), defendants appeal the district court's Order reversing, in part, a decision of defendant, Cheryl Cohen, Manager of Revenue, of the Department of Revenue, City and County of Denver. The defendants are the City and County of Denver (Denver), Cohen, and the Department of Revenue of the City and County of Denver (defendants). Cohen's decision...

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