Board of County Commissioners v. Fifty-First General Assembly

Plaintiffs are the Boards of County Commissioners of Boulder and Summit Counties acting in their capacity as the boards of commissioners of their respective counties and as individual members of those boards. They brought this action seeking a declaratory judgment that §39-1-103(5)(a), C.R.S. 1973, as amended, Colo. Sess. Laws 1977, ch. 494, 39-1-103(5) at 1729, (hereinafter H.B. 1452) is unconstitutional. Plaintiffs claim that H.B. 1452 does not provide for uniform taxation, and thus violates Article X, Section 3, of the Colorado Constitution. They also sought a preliminary injunction to…