Legal Opinion
Board of Trustees, Minturn v. Foster Lumber Co., Inc.
Supreme Court of Colorado
Decided May 10, 1976No. 26925PublishedCited by 7 opinions
1Opinion of the CourtJustice Lee
Appellant Town of Minturn appeals from a declaratory judgment which held its Ordinance No. 129, Series of 1974, null and void and which permanently enjoined appellant from enforcing the ordinance. We affirm.
On December 8, 1974, the board of trustees of Minturn adopted Ordinance No. 129, which imposed what was denominated an “occupation tax” on all construction and building materials businesses and occupations in the town of Minturn. The ordinance applied to only five of approximately thirty local retail businesses. This new tax was levied at the rate of two percent of the total gross revenues…
2Cases cited23 opinions
- Robert Lawrence Co. v. Devonshire Fabrics, Inc.Supreme Court of the United States · 1960
- National Biscuit Co. v. PhiladelphiaSupreme Court of Pennsylvania · 1953
- City and County of Denver v. SweetSupreme Court of Colorado · 1958
- Walker v. BedfordSupreme Court of Colorado · 1933
- City & County of Denver v. Duffy Storage & Moving Co.Supreme Court of Colorado · 1969
18 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Westrac, Inc. v. Walker Field, Colorado, Public Airport AuthorityColorado Court of Appeals · 1991
- Rancho Colorado, Inc. v. City of BroomfieldSupreme Court of Colorado · 1978
- Apollo Stereo Music Co. v. City of AuroraSupreme Court of Colorado · 1994
- Town of Eagle v. ScheibeSupreme Court of Colorado · 2000
- Mountain States Telephone & Telegraph Co. v. City of Colorado SpringsSupreme Court of Colorado · 1977
2 more not listed; retrieve them via the Exa API.