Cadnetix Corp. v. City of Boulder
Colorado Court of Appeals
1Opinion of the Court
Opinion by
Judge METZGER.
Plaintiff, Cadnetix Corporation, appeals the district court judgment dismissing its C.R.C.P. 106(a)(4) complaint as untimely. We affirm.
Although the record is limited, the facts are not in dispute. On June 16, 1987, the city of Boulder issued a Notice of Final Assessment of Sales Tax Due to Cadnetix, which manufactures computer work stations for resale. Cadnetix appealed that determination pursuant to the provisions of the Boulder Revised Code and, on December 8, 1987, a hearing was conducted.
By letter, dated September 6, 1988, to Cadnetix’s comptroller, the appeal was…
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