Qwest Corp. v. City of Northglenn

129 This case concerns three actors: the City of Thornton, which claims to be owed taxes from Qwest Corporation; the City of Northglenn, which received taxes from Q@west that it had no legal right to receive; and Qwest, which erroneously (over)paid Northglenn taxes it owed Thornton. The majority construes sections 29-2-106.1 and 39-26-210, C.R.S. 2018, to deprive Qwest of its statutory defense to Thornton's action to collect taxes, simply because Thornton's statutory right to recover the taxes Northglenn received from Qwest may be impaired by a statute of limitations. I do not believe such a…