Colorado Auto Auction Services Corp. v. City of Commerce City

The issues in this appeal arise out of a judgment entered by the Adams County District Court in a declaratory and injunc-tive action filed by Colorado Auto Auction, Inc., a taxpayer, against the City of Commerce City. The district court upheld the validity of a Commerce City ordinance imposing a ten dollar tax on transfers of motor vehicles at auctions conducted within the city and invalidated the city council’s declaration that the ordinance was an emergency measure. 1 We affirm that part of the judgment upholding the validity of the taxing ordinance and reverse that part of the judgment…