JUSTICE MARTINEZ delivered the Opinion of the Court.
JUSTICE EID dissents, and CHIEF JUSTICE MULLARKEY and JUSTICE.
COATS join in the dissent.
I. Introduction
This dispute arises out of a prior action between the Town of Larkspur, Colorado (the "town") and Rocky Mountain Festivals, Inc. (the "festival") concerning allegedly unpaid water and wastewater tap fees. The town had based its demand for roughly $1.6 million in unpaid tap fees on a...
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