Electric Power Research Institute, Inc. v. City & County of Denver

I concur with Part IV, which holds that Electric Power Research Institute [hereinafter EPRI] was not denied due process. However, I respectfully dissent from Parts II and III, in which the plurality holds that the district court did not abuse its discretion when it ruled, under C.R.C.P. 106(a)(4) review, that EPRI is a non-profit corporation eligible for tax-exempt status under the Denver Revised Municipal Code.

I

The plurality correctly recognizes that C.R.C.P. 106(a)(4) permits a district court’s reversal of an administrative agency’s ruling if the administrative body exceeded its…