Legal Opinion

Gold Star Sausage Co. v. Kempf

Supreme Court of Colorado

Decided October 12, 1982No. 81SA46PublishedCited by 15 opinions

1Opinion of the Court

DUBOFSKY, Justice.

The plaintiff Gold Star Sausage Company (Gold Star) appeals 1 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. 2 The district court ruled that it lacked jurisdiction because Gold Star did not comply with the requirement of the Denver Revised Municipal Code (Code) that an action seeking review of a use tax assessment be brought within 20 days after the plaintiff receives notice of the decision of the Manager of Revenue. We conclude that the 30-day time limit in C.R.C.P. 106(b)…

2Cases cited16 opinions

  1. Tri-State Generation & Transmission Co. v. City of ThorntonSupreme Court of Colorado · 1982
  2. Norby v. City of BoulderSupreme Court of Colorado · 1978
  3. J. T. v. O'Rourke in & for Tenth Judicial DistrictSupreme Court of Colorado · 1982
  4. Berman v. City and County of DenverSupreme Court of Colorado · 1965
  5. Civil Serv. Com'n of C. & C. of Denver v. District CourtSupreme Court of Colorado · 1974

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3Cited by15 opinions

  1. Walgreen Co. v. CharnesSupreme Court of Colorado · 1991
  2. State Farm Mutual Automobile Insurance Co. v. Cabs, Inc.Supreme Court of Colorado · 1988
  3. Fraternal Order of Police, Colorado Lodge 27 v. City & County of DenverSupreme Court of Colorado · 1996
  4. East Grand County School District No. 2 v. Town of Winter ParkColorado Court of Appeals · 1987
  5. Sullivan v. BD. OF COUNTY COM'RS OF ARAPAHOESupreme Court of Colorado · 1984

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