American Drug Store, Inc. v. City & County of Denver
Supreme Court of Colorado
1Opinion of the CourtJustice Vollack
Appellant, the City and County of Denver (the City), 1 appeals from a district court order in American Drug Stores, Inc., d/b/a Osco Drug v. City and County of Denver, No. 90CV2083 (Aug. 2, 1990). The district court granted summary judgment in favor of appellee, American Drug Stores (Oseo). We reverse and remand with directions.
I
On December 15, 1989, the Manager of Revenue of the City and County of Denver (Manager of Revenue) mailed to Oseo a Notice of Final Determination, Assessment and Demand for Payment of use taxes (notice of assessment) pursuant to article III of chapter 53 of the…
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