Fred Schmid Appliance & Television Co. v. City & County of Denver

We granted certiorari to review the unpublished opinion of the court of appeals in Fred Schmid v. City of Denver, No. 89CA0065 (Colo.App. April 1, 1990), which held that administrative remedies must be exhausted before a declaratory judgment action may be filed to determine whether a conflict in procedures for administrative review set forth in the Denver Municipal Code and the Colorado Revised Statutes renders Denver’s procedure unconstitutional. We reverse and remand with directions.

I

Between November 1987 and June 1988, Denver assessed sales and use taxes against Fred Schmid Appliance and…