Van Dorn Retail Management, Inc. v. City & County of Denver

Opinion by

Judge ROTHENBERG.

In this action for declaratory and injunc-tive relief, the plaintiff, Van Dorn Retail Management, Inc., appeals from the summary judgment entered in favor of defendants, the City and County of Denver and the State of Colorado, thereby rejecting Van Dorn’s contention that certain tax lien provisions of Denver and the state are unconstitutional. We affirm.

The relevant facts are not in dispute. Van Dorn is a New York corporation that furnishes men’s clothing on consignment to retailers nationwide. In November 1991, Van Dorn entered into a Consulting and Consignment…