Rancho Colorado, Inc. v. City of Broomfield

This is an appeal from a judgment in a class action in which the Boulder County District Court invalidated two revenue ordinances of the City of Broomfield. The court ordered a refund of the taxes paid under the invalid ordinances to the members of the class plaintiffs represent. We affirm the judgment.

The district court first invalidated Ordinance No. 200, insofar as it imposes a use tax on building and construction materials purchased outside the city for use, storage, or consumption within the city, because of the confiscatory nature of the tax and the invalid procedure by which it was…