City & County of Denver v. Armstrong

This is a proceeding under the Uniform Declaratory Judgments Act, brought by the state treasurer to determine the conflicting claims between the state and City and County of Denver, as related to liens of the state sales tax and those of general taxes on personal property. The trial court found generally in favor of the state treasurer, “declaring sales tax to be first and prior over the claim for property taxes” on personal property, attaching prior to June 4, 1937, or subsequent thereto. Reversal is sought by the city. Briefly, the facts are as follows:

One Jackson was the assignee for the…