AF Property Partnership v. State, Department of Revenue

Opinion by

Judge TURSI.

In this action for judicial review of a use tax increased assessment, plus penalty and interest, the trial court waived the statutory requirement that AF Property Partnership (taxpayer) file a bond to perfect its right to judicial review and entered partial summary judgment in favor of taxpayer on the merits. The Department of Revenue by its executive director appeals. We affirm in part and reverse in part.

The following facts are derived from the record and are undisputed.

Taxpayer, a Colorado general partnership, is the managing general partner of Investment Hotel…