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CONOCO, INC. v. TINKLENBERG

No. 03CA1576.

121 P.3d 893 (2005)

CONOCO, INC., Plaintiff-Appellant and Cross-Appellee, v. Roger TINKLENBERG, Director of Finance For the City of Commerce City, State of Colorado, and City of Commerce City, a municipal corporation, Defendants-Appellees and Cross-Appellants.

Colorado Court of Appeals, Div. V.

Certiorari Denied October 3, 2005.

Attorney(s) appearing for the Case

Oreck, Bradley, Crighton, Adams & Chase, Nicole Crighton, Boulder, Colorado; Oreck, Bradley, Crighton, Adams & Chase, Jesse R. Adams, III, New Orleans, Louisiana, for Plaintiff-Appellant and Cross-Appellee.

Light, Harrington & Dawes, P.C., Steven J. Dawes, Catherine A. Silburn, Denver, Colorado, for Defendants-Appellees and Cross-Appellants.

HAWTHORNE, J.

In this dispute arising out of an assessment of municipal use tax, plaintiff, Conoco, Inc., appeals the judgment entered against it and in favor of defendants, the City of Commerce City and Roger Tinklenberg, Director of Finance for Commerce City. Commerce City cross-appeals that portion of the trial court's judgment which required it to pay to Conoco interest earned on funds deposited in escrow. We reverse the judgment as to the interest on the escrowed...

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