Board of County Commissioners v. City & County of Broomfield

Opinion by

Judge VOGT.

In this declaratory judgment action to determine the allocation of property taxes, plaintiff, the Board of County Commissioners of Adams County, appeals the trial court judgment in favor of defendant, the City and County of Broomfield. We affirm.

I

The City of Broomfield formerly encompassed portions of Jefferson, Adams, Bou-der, and Weld Counties, and city residents paid taxes to the county in which their property was located. Pursuant to a constitutional amendment enacted by Colorado voters, the City of Broomfield became the City and County of Broomfield (hereinafter,…