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QWEST CORP. v. CITY OF NORTHGLENN

Court of Appeals No. 13CA0285.

351 P.3d 505 (2014)

2014 COA 55

QWEST CORPORATION, Plaintiff-Appellant, v. CITY OF NORTHGLENN, Colorado, a home rule city; and City of Thornton, Colorado, a home rule city, Defendants-Appellees.

Colorado Court of Appeals, Div. VII.

Announced April 24, 2014.

Attorney(s) appearing for the Case

Larry H. McMillin , Denver, Colorado; Garlin Driscoll, LLC, David J. Driscoll , Jeffrey S. Rose , Louisville, Colorado, for Plaintiff-Appellant.

Hayes, Phillips, Hoffman & Carberry, P.C., Kendra L. Carberry , Kelly L. Donlon , Denver, Colorado, for Defendant-Appellee City of Northglenn

Margaret Emerich , City Attorney, Gary G. Jacobson , Deputy City Attorney, Thornton, Colorado; Williamson & Hayashi, LLC, Mary Lynn Macsalka , Boulder, Colorado, for Defendant-Appellee City of Thornton.

¶ 1 Plaintiff, Qwest Corporation, appeals the judgment in favor of defendants, City of Northglenn (Northglenn) and City of Thornton (Thornton). Qwest contends that it is not liable to Thornton for unpaid use taxes because it erroneously paid the use taxes in question to Northglenn instead. Because the statute of limitations...

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