Pueblo West Metropolitan District v. Southeastern Colorado Water Conservancy District

KELLY, Judge.

Plaintiff, Pueblo West Metropolitan District (Pueblo West), appeals the summary judgment entered against it and in favor of defendants, the Southeastern Colorado Water Conservancy District and its board of directors (Southeastern). Pueblo West had sought a declaratory judgment interpreting the meaning and application of § 37-45-121 through § 37-45-125, C.R.S., concerning the levy and collection of taxes and special assessments by water conservancy districts, and also sought an order of the trial court pursuant to C.R.C.P. 106 compelling Southeastern to revise its tax structure…