Rogers v. City and County of Denver

This writ of error concerns the annexation by the City and County of Denver of certain land situate in the County of Arapahoe.

C.R.S. 1963, 139-10-8, which was repealed by the General Assembly in 1965, provided, in part, as follows:

“Landowner defined. — For the purposes of this article ‘landowners,’ as used in section 139-10-3, shall mean owners in fee of real property in the territory proposed to be annexed who have in the next preceding calendar year become liable for a property tax thereon; . . .”

In the instant case, pursuant to C.R.S. 1963, 139-10-3, the petition seeking annexation was…