Colorado & Southern Railway Co. v. Board of Commissioners
Supreme Court of Colorado
Action for refund of taxes paid under protest. Judgment for defendant. Error to the District Court of Boulder County, Hon. George H. Bradfield, Judge.
1Opinion of the CourtJustice Allen
This is an action by the Colorado & Southern Railway Company against the Board of County Commissioners of Boulder County to recover certain taxes paid under protest. *9The trial court rendered judgment for defendant, and plaintiff brings the cause here for review.
The controversy arises from the following facts:
On November 13, 1915, the County Commissioners fixed, or attempted to fix, a levy of 2.30 mills “for ordinary Revenue Fund,” and a levy of .67 mills “for support of Poor,” in making the county tax levy for 1915. The assessed valuation of Boulder County for the year 1915 was $37,-431,360.…
2Cases cited3 opinions
- Tallon v. Vindicator Consolidated Gold Mining Co.Supreme Court of Colorado · 1915
- Sanford v. PrenticeWisconsin Supreme Court · 1871
- State ex rel. Ross v. HeadleeWashington Supreme Court · 1900
3Cited by5 opinions
- Baker v. PaxtonWyoming Supreme Court · 1923
- Citizens' Committee for Fair Property Taxation v. WarnerSupreme Court of Colorado · 1953
- MacGinnis v. Denver Land Co.Supreme Court of Colorado · 1931
- Greer County Excise Board v. LowdenSupreme Court of Oklahoma · 1936
- CITIZENS'COMMITTEE FOR FAIR PROPERTY TAX. v. WarnerSupreme Court of Colorado · 1953