Hellas Construction, Inc. v. Rio Blanco County

Opinion by

Judge LOEB.

In this C.R.C.P. 106(a)(4) proceeding, plaintiff, Hellas Construction, Inc., appeals from a district court judgment upholding the determination by defendant, Rio Blanco County, that Hellas violated the special mobile machinery ownership tax provision set forth in section 42-8-107(17)(e)(ID), C.R.S. 2007, and the County's imposition of administrative penalties under that statute. We reverse and remand with directions.

I. Background

In May 2006, Hellas was working on the Elk Creek construction project in Rio Blanco County, Colorado. In connection with the project, Hellas…