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Saguache County Courts. Summit County Courts. Washington County Courts. Weld County Courts. We are met at the threshold of our consideration of the case with the contention that the plaintiff did not exhaust its remedies before the administrative boards and consequently cannot be heard by a judicial tribunal to assert the invalidity of the tax. We are of opinion that this contention must be upheld.
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The aforesaid tribunals were open to plaintiff in error prior to the laying of the tax, but it refrained from seeking relief therein, and may not now complain. Patterson , 65 Colo. The effect of this is to hold that an administrative remedy was in fact open to plaintiff under the statutes of the State, and by this construction, upon well settled principles, we are bound.
McGregor v. Hogan , U. Denver , U. Illinois , U.
Gottlieb , U. Plaintiff seeks to excuse its failure to apply to the County Board for an equalization by saying that this was a public duty of the Board and not a private remedy; and Greene v.
Louisville I. The most cursory examination of that case, however, will disclose its inapplicability. There the divergent assessments were made by two assessing boards, neither having control or supervision of the other; and it was held that complainants, whose property had been assessed by one of these boards, were not entitled, under the Kentucky statutes, to complain to the other board that its assessments were too low.
A very different question is presented here, where the same board has affirmed both assessments, is expressly vested by statute with the power of equalization and may exert its power at the instance of anyone aggrieved. Hallett v. County Commissioners , 27 Colo. Jaynes , 26 Colo. It is urged further that it would have been futile to seek a hearing before the State Tax Commission because, first, no appeal to a judicial tribunal was provided in the event of a rejection of a taxpayer's complaint; and, second, because the time at the disposal of the Commission for hearing individual complaints was inadequate.
But, aside from the fact that such an appeal is not a matter of right, but wholly dependent upon statute, 2 Cooley on Taxation, 3d ed. Collins v. City of Keokuk , Iowa 30, Nor will plaintiff be heard to say that there was not adequate time for a hearing, in the absence of any effort on its part to obtain one. In any event the decision of the State Supreme Court in the Patterson Case , that such remedies were, in fact, available, is controlling here.
It is contended, however, that the decision in that case turns upon the point that plaintiff had an adequate remedy at law, and not that it had lost its right by neglecting to seek an administrative remedy. It is true the court, after the statement quoted above, proceeds to say that plaintiff cannot have relief in equity, but this seems to be put forth as an independent ground for affirming the judgment below. It follows the unqualified statement that plaintiff, having refrained from seeking the administrative relief open to it, "may not now complain;" and is introduced by the words p.
And, accepting the decision of the state court that such remedies were, in fact, open and available under the Colorado statutes, it could not be dispensed with. Hogan, supra; Farncomb v. Denver, supra , p. Supervisors of Albany , U. Petoskey , Mich.
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Rose , 94 Mich. Township of Belvidere , Mich. Alsup , Tenn, , Plaintiff not having availed itself of the administrative remedies afforded by the statutes, as construed by the state court, it results that the question whether the tax is vulnerable to the challenge in respect of its validity upon any or all of the grounds set forth, is one which we are not called upon to consider.
The judgment of the District Court is accordingly. Back to Results. Download Print Get alerts. First Natl. Bank v. Weld County U. Browse cases. Supreme Court. Weld County. McNary See Monroe v.
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