(Download) "Moreland v. Marwich" by Colorado Court of Appeals " eBook PDF Kindle ePub Free
eBook details
- Title: Moreland v. Marwich
- Author : Colorado Court of Appeals
- Release Date : January 26, 1981
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 51 KB
Description
The petitioner Sky Chefs, a division of Flagship International, Inc., appeals a Denver district court order dismissing its C.R.C.P. 106(a)(4) petition seeking review of a Denver Department of Revenue use tax assessment. The district court ruled that it lacked jurisdiction because Sky Chefs did not comply with sections of the Denver Revised Muncipal Code (Code) requiring that an action seeking review of a use tax assessment be brought within twenty days after the petitioner receives notice of the decision of the Manager of Revenue and that a review bond be filed as a prerequisite to court review. We conclude that the provisions of the Code are inconsistent with C.R.C.P. 106(b) and that C.R.C.P. 106(b) controls, but the record is insufficient for us to determine whether Sky Chefs met the C.R.C.P. 106(b) 30-day time limit for filing its petition for review because there is a conflict as to the date of the final decision by the Manager of Revenue. Therefore, we reverse the decision of the district court and remand the case for the district court to determine whether Sky Chefs met the jurisdictional requirements of C.R.C.P. 106(b).