Legal Opinion

Stewart v. City & County of Denver

Supreme Court of Colorado

Decided November 7, 1921No. 9987PublishedCited by 6 opinions

Action by county treasurer to recover taxes alleged to be due from the City and County, of Denver. Judgment of dismissal. Error to the District Court of Douglas County, Hon. J. W. Sheafor, Judge.

1Opinion of the CourtJustice Allen

This is an action brought by the Treasurer of Douglas County against the City and County of Denver, to recover the sum of $11,983.09 as taxes due upon property of the defendant. A demurrer to the complaint was sustained. The plaintiff electing to stand on the complaint, a judgment was entered against him, dismissing the action, and he brings the cause here for review.

It is admitted, and, moreover, the record shows, that if the property, and each and every part thereof, described in the complaint,, is exempt from taxation, the complaint states no cause of action and the court properly…

2Cases cited3 opinions

  1. City of Colorado Springs v. Board of County CommissionersSupreme Court of Colorado · 1906
  2. Springville v. JohnsonUtah Supreme Court · 1894
  3. City of Omaha v. Douglas CountyNebraska Supreme Court · 1914

3Cited by6 opinions

  1. Anderson-Cottonwood Irrigation District v. KlukkertCalifornia Supreme Court · 1939
  2. State Ex Rel. City of Tulsa v. MayesSupreme Court of Oklahoma · 1935
  3. City of Idaho Falls v. PfostIdaho Supreme Court · 1933
  4. City & County of Denver v. Board of Assessment AppealsColorado Court of Appeals · 1989
  5. Wellshire Land Co. v. City & County of DenverSupreme Court of Colorado · 1939

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