Johnson v. City of Pueblo

This is an appeal by a taxpayer, Johnson, from a district court order dismissing his appeal of a sales tax assessment by the City of Pueblo.

On August 3, 1973, the City of Pueblo sent to Johnson, by certified mail, return receipt requested, a “Notice of Final Determination — Assessment and Demand For Payment.” The notice was delivered and the signed receipt was returned to the City finance office.

On January 15, 1974, over five months after the tax assessment notice was delivered, the taxpayer filed a notice of appeal in the Pueblo County District Court. On February 4, 1974, the City moved to…