Sky Chefs v. City & County of Denver, Department of Revenue, Sales, Use, & Occupational Tax Section

DUBOFSKY, Justice.

The petitioner Sky Chefs, a division of Flagship International, Inc., appeals a Denver district court order dismissing its C.R. C.P. 106(a)(4) petition seeking review of a Denver Department of Revenue use tax assessment.1 The district court ruled that it lacked jurisdiction because Sky Chefs did not comply with sections of the Denver Revised Municipal Code (Code) requiring that an action seeking review of a use tax assessment be brought within twenty days after the petitioner receives notice of the decision of the Manager of Revenue and that a review bond be filed as a…