Denver |
Code of Ordinances |
Chapter 53. TAXATION AND MISCELLANEOUS REVENUE |
Article III. USE TAX |
Division 1. GENERALLY |
§ 53-124. Review of manager's final order or decision.
(a)
Should the taxpayer be aggrieved by a final order or decision of the manager, the taxpayer may proceed to have the same reviewed under Colorado Rules of Civil Procedure 106(a)(4) by the district court for the second judicial district of the state. The petition or complaint for review must be filed within thirty (30) days from the date of the final order or decision. Any party, including the city, may appeal the final order or decision of the manager and, also, the decision of the district court (or such other tribunal having jurisdiction), using all judicial, appellate, and extraordinary proceedings available.
(b)
In lieu of the procedure provided for in subsection 53-124(a) of this article, the taxpayer may proceed to have a final order or decision of the manager reviewed under C.R.S. 29-2-106.1.
(Ord. No. 667-81, § 1, 12-14-81; Ord. No. 637-84, § 25, 12-3-84; Ord. No. 680-87, § 14, 11-23-87; Ord. No. 709-99, § 4, 9-20-99; Ord. No. 34-12, § 13, 1-9-12)