Petition for Writ of Certiorari — Ferris v. Board of County Commissioners
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Supreme Court, U.S.
FIs. ED
91-] 661 MAR.~11
femme = (1992
| OFFICE OF THE CLERK
CASE NO. ised
SUPREME COURT
OF THE UNITED STATES
OCTOBER TERM, 1991
PAUL FERRIS
PETITIONER
Vv.
THE BOARD OF COUNTY COMMISSIONERS OF THE
COUNTY OF MESA, STATE OF COLORADO; RICHARD
C. POND IN HIS CAPACITY AS MEMBER OF SAID
BOARD AND INDIVIDUALLY; MAXINE ALBERS AND
R. W. HOLMES IN THEIR RESPECTIVE CAPACITIES
AS MEMBERS OF SAID BOARD AND INDIVIDUALLY.
RES PONDENT
PETITION FOR A WRIT OF CERTIORARI TO THE
COLORADO COURT OF APPEALS, DIVISION III.
PETITION FOR WRIT OF CERTIORARI
Paul Ferris
840 23 Road
Grand Junction, Colorado 81505
Telephone: (303) 243-3115
March 1992.
ai i
QUESTION PRESENTED FOR REVIEW
Whether the unlawful imposition of a gen-
eral property tax by legislative act of a
board of county commissioners violates a
citizen’s right to a Republican Form of
Government as guaranteed by Article IV,
Section 4 of The United States Constitution
for which a citizen’s right to petition for
redress may not be impaired.
TABLE OF CONTENTS
eg sos 2 eee eee ee 1
PRC HO ke KS 5 544% bas 6004S 6 Ow Ew 2
CONSTITUTIONAL PROVISIONS AND STATUTES 3
SaActoremes OF THE CASE .. nc ccccscccnsvcas 4
REASONS FOR GRANTING THE PETITION ..... 30
I. The Republican Guarantee ......... 32
II. Equal Protection and Due Process 38
Po gis Vg eo: aoe a er oe eer arn 52
TABLE OF AUTHORITIES
CASES:
Board of Assessment Appeals v. Benbrook,
4am wim SOR. (COLO. 5 BOOT) i dvi ee ewes 45
Bounds v. Smith, 430 U.S. 817, 52 L.Ed.2d
Giaccio v. Pennsylvania, 382 U.S. 399, 15
pce cae ee? ROS Fi ak wes oe GA eee 40
Marbury v. Madison, 5 U.S.(1 Cranch) 137,
eas ee ee 8 846d hea kK xe RE Oe Oe 34
i a
McKart v. United States, 395 U.S. 185,
23 L.EG.2d 194 (1969) ..ccescscveseses 44
McKesson v. Division of Alc. Bev., 495 U.
S. , 110 L.Ed.2da 17 (1990). 49, 50, Si
Minor v. Haypersett, 88 U.S. 162,
22 L.BA.627 (i673) ..ccscee ea baeeces eo ke
Nixon v. Fitzgerald, 457 U.S. 731, 73
L.Ed.20 349 (19802) ccsccoveceeset vives ao
Pacific Telephone Co. v. Oregon, 223 U.S.
118, 56 L.Ba@. 377 (Sis) cen tws tan 33, 26
Simmons v. U.S., 390 U.S. 389, 19 L.Ed.2d
1267 (1968) wevcctsussecae sheen eee ee 46
U.S. v. Cruikshank, 92 U.S. 542 (1875)
U.S. v. Lee, 106 U.S. (Otto)196, 27 L.Ed.
171 (1862) 6 scusue ve eee ee eee eee 34
iii
CONSTITUTIONAL PROVISIONS
United States Con:
First Amendment
Fifth Amendment
itution:
A
LA
Fourteenth Amendment
Colorado Const itut
Section 6
Feder al Enabl ing Act
of Colorado, Sect
vy
Declaration of Indepe
Colorado Revised S
24-6-401, et sed.
\A
cain
ee ie re re re ee ea 15
ee ee EY ere ae ry rere eee aa 14, 22
ee ee dS ree were ee ee ee 15
Part 3, Article 1, Title 29 ... 2, 17, 18
ee eS rene eee ere eee eee gan 4
-, 2Y Ck > Seen ree sere e” ‘, 38. 37,38. @2
oe EO Dee ef) See es rare na 14
BOS SOStaE) COP 8 oc eects seer anae ee 14, 47
BO sees ee kas KAO 14, 22, 47, 30
Re ee Tt | ea PRE A A es a ete Pee es oo 14
Mae oe. T&S Rare rere a bert ai, 22; #7
eO* 2 *3CS 16): 4055-0 ¥05 43 $4, 23; 22.47, 30
29-9-101(Public Meetings Law) ..... 34.20
22, 42
ae ee oe. me a, er orca eran ier et 21
2s COP Ys ok no on ee eee 14, 22
ey Gat Fk See ere eee +, 3. th @
dag at oy ee aa a 3. &; Ta,
39 ~+20-234 (2) fe) TZ) 1B) 2.2 cca cc ee’s 48, 50
A&R (Abatement and Refund at 39-1-113
se°SU-EAG} 120s Dy 380, 24, 42; 28, 22.
46, 47, 48, 49,
MISCELLANEOUS AUTHORITIES:
Hamilton, "Federalist" No. 84
Madison, "Federalist" No. 44
Madison, "Federalist" No. 39
and
SUPREME COURT
OF THE UNITED STATES
PAUL FERRIS
Petitioner
Vv.
THE BOARD OF COUNTY COMMISSIONERS OF THE
COUNTY OF MESA, STATE OF COLORADO; et al.
Respondent
PETITION FOR A WRIT OF CERTIORARI TO THE
COLORADO COURT OF APPEALS, DIVISION III.
Petitioner Paul Ferris petitions for a Writ
of Certiorari to the Colorado Court of Ap-
peals affirmation of Colorado District
Court dismissal of his complaint for decla-
ratory and injunctive relief against the
Board of County Commissioners of the County
of Mesa, State of Colorado, and the commis-
Sioners individually.
OPINIONS BELOW
The unreported opinion of the Coloradc
Court of Appeals and order on rehearing are
reprinted in the appendix. No. 89CA2137.
Oral findings and conclusions of Colorado
1
District Court for dismissal and two subse-
quent unreported written orders affirming
oral dismissal are reprinted in the appen-
dix. No. 89CV204.
Unreported orders of the Colorado Supreme
Court denying certiorari and striking peti-
tion to reconsider are reprinted in the ap-
pendix. No. 91SC370.
JURISDICTION
The Colorado Court of Appeals, Division
III, on April 25, 1991 entered judgment
affirming district trial court dismissal.
Rehearing was denied May 23, 1991.
Petition for Certiorari by Colorado’s Su-
preme Court was denied Nov. 12, 1991.
Time for filing a petition in this Court
has been extended to and including March
11, 1992. Application No. A-544.
Jurisdiction of The United States Supreme
Court is invoked by 28 U.S.C. Sec. 1257.
Also 28 U.S.C. Sec. 2403(b).
CONSTITUTIONAL PROVISIONS AND STATUTES
This case involves these United States
Constitution provisions: The Republican
Guarantee of Article IV, Section 4; the
right to petition Government for a redress
of Grievances of Amendment I; the Due Pro-
cess Clause of Amendment V, the Due Process
and Equal Protection Clauses of Amendment
XIV, Section 1.
This case involves the Federal Enabling
Act to Colorado State Government, Sec.4.
This case involves the Equal Justice pro-
vision of Colorado Constitution, Article
II, Section 6.
This case involves these Colorado Stat-
utes: 24-6-401 (State Open Meetings Law) ;
Part 3 of Article 1, Title 29; 29-9-101
(Public Meetings Law), 39-1-113, 39-10-114.
The pertinent text of these constitution-
al provisions and the statutes are set
forth in the separate appendix volume.
ese een
erent Rarer <r
STATEMENT OF THE CASE
In Fall, 1988, Respondent Board of County
Commissioners of Mesa County (Com’rs) im-
plemented exception procedures to collect
revenues in excess of the property tax rev-
enue increase limitation at 29-1-301,
C.R.S. and adopted a 4-mill excess levy for
budget year 1989 for capital expenditures,
debt service for capital expenditures, and
general operating budget’ pursuant solely
to "truth in taxation" public disclosure
procedures at 29-1-303, C.R.S.? Petition-
er Paul Ferris (Ferris) and others apprised
Com’rs, on the record, of then known de-
fects of procedure at public disclosure
hearings held, prior to Com’rs’ approval of
the excess amount of revenue and adoption
of the excess levy. Additionally Ferris
gave Com’rs written notice and complaint on
Dec 1, 1988, detailing the then known is-
* Record: Exhibits C, D, 1, and 2.
* Record: Exhibit 1, Sections K, OO.
3
ijioo————~~€~_,_
sues of this action.* Receiving no re-
sponse, Ferris filed suit March 20, 1989,
seeking declaratory and injunctive relief
as to the legality and validity of proced-
ures implemented and the resultant excess
levy. Ferris brought this action as citi-
zen/registered elector/property owner/prop-
erty taxpayer, alleging injury individually
to his several personages, though not nec-
essarily same injury to each individual
status, from the excessive governmental
conduct subject of the Complaint.‘
The Complaint was filed pursuant to Unit-
ed States Constitution First Amendment
right "to petition the Government for a re-
dress of grievances" and corollary Article
II Section 6 Colorado Constitution guaran-
> Record, Vol.I, COMPLAINT AND PETITION FOR
REDRESS (stricken), p.26-30.
* Record, Vol.I: COMPLAINT AND PETITION FOR
REDRESS (stricken), p.4-5, 17-18; AMENDED COMPLAINT
AND PETITION FOR REDRESS, p.154, 156; BRIEF IN
SUPPORT OF AMENDED COMPLAINT AND PETITION FOR RE-
DRESS, p.144-145.
tee of "a speedy remedy for every injury to
person, property, or character,"* alleg-
ing that Com’rs’ legislative acts com-
plained of were not within their lawful
discretion, and therefore a cause of action
and redress was available directly through
the courts. The nature of the grievance
was that the Com’rs’ legislative imposition
of a general property tax was by unlawful
implementation of procedures, lawfully in-
sufficient procedure and notice, and in
violation of requirements of various appli-
cable Colorado statutory public meetings/
hearings requirements. "Since the Board
does not enjoy discretion to abrogate citi-
zens’ rights, nor to violate laws of the
General Assembly, including specific laws
of procedure and process for taxation, a
cause of action does lie in this case. The
5
Record, Vol.I: COMPLAINT AND PETITION FOR
REDRESS (stricken), p.5, 6; AMENDED COMPLAINT AND
PETITION FOR REDRESS, p.153.
6
a
Court here is not asked to substitute its
judgment for that of the Board. The
Court’s jurisdiction is invoked for a de-
termination of: (a) Did the Board violate
law, binding upon the Board, in the matter
of "truth in taxation" complained of? And |
if so, (b) by doing so, were rights, privi-
leges, and/or immunities of Mesa County
citizens, as a class, violated? If so, (c)
TL LINC i ceca ta
were Plaintiff’s rights, privileges, and/or
immunities, as an individual, violated?
(d) remedies."*
In addition to direct monetary injury,
the Complaint alleged injury by virtue of
deprivation of immunity of "no taxation Pe
without representation" and deprivation of
rights, privileges and immunities secured
by United States Constitution, Fourteenth
* Record, Vol.I: BRIEF IN SUPPORT OF AMENDED
COMPLAINT AND PETITION FOR REDRESS, p.147; Also,
COMPLAINT AND PETITION FOR REDRESS (stricken),
p.20, 21.
Amendment and by 42 U.S.C. 1983.’
Relief was sought by means of Colorado
statutory provisions for obtaining a decla-
ratory judgment.*® Ferris argued declara-
tory order and relief were available and
the proper means of redress for these
claims of unlawful imposition of a general
property tax by legislative act, and for
obtaining the relief sought here.® Nov.
8, 1989, at oral evidentiary hearing held
solely on Ferris’ motion for injunctive
relief, the district court denied temporary
injunction and orally dismissed the com-
plaint pursuant to one or more of Com’rs’
several motions for summary dismissal, pri-
or to and without any hearing of said mo-
Record, Vol.I: BRIEF IN SUPPORT OF AMENDED
COMPLAINT AND PETITION FOR REDRESS, p.144, 145,
147; COMPLAINT AND PETITION FOR REDRESS (stricken),
pvt?, 38, 21.
® Record, Vol.I: COMPLAINT AND PETITION FOR
REDRESS (stricken), p.8-10, 22-24; AMENDED
COMPLAINT AND PETITION FOR REDRESS, p.153, 160-161;
BRIEF IN SUPPORT OF AMENDED COMPLAINT’ AND PETITION
FOR REDRESS, p. 146-147.
* Record: Vol.III, p.107 @line 17 p.108 @line
a2.
tions, such dismissal including claims of
other than monetary injury, on ground of
failure to exhaust administrative remedies,
citing that monetary relief was available
to Ferris through statutory procedure for
administrative abatement and refund of pro-
perty taxes at 39-1-113 and 39-10-114,
C.R.S. (A&R), and that the existence of
that remedy made its exercise a condition
precedent to commencing a suit for declara-
tory order and relief.*® Nov. 14 and Dec.
8, 1989, the trial judge affirmed oral dis-
missal by written order, citing solely as
ground that Ferris, as a property taxpayer,
had not exhausted the administrative remedy
of A&R.
Ferris appealed District Court dismissal
and denial of temporary injunction to the
Colorado Court of Appeals. Appeal alleged
error in findings of fact and conclusions
*© Record: Vol.III, p.111 @line 5-20.
9
of law, including as to facts and evidence
admitted at the Nov. 8, 1989 evidentiary
court hearing and those reasonable infer-
ences, favorable to Ferris’ position, that
could be drawn from evidence, testimony,
and facts, admitted and controverted, such
that would defeat Com’rs’ motions for sum-
mary judgment. That dismissal of claims
made in the complaint was error was basis
of appeal. Appeal raised additional feder-
al questions of whether a state can limit
means of redress for unlawful imposition of
a prospective general property tax by leg-
islative act of a board of county commis-
Sloners to the administrative remedy of A&R
for individual property taxes, to the ex-
clusion of all other remedies and statuses
of citizens without violating the Equal
Protection Clause of the Fourteenth Amend-
ment United States Constitution; whether
Ferris’ First Amendment United States Con-
stitution right to petition for redress of
10
grievances in these circumstances could be
impaired without violating the United
States Constitution guarantee of a repub-
lican form of government; whether admini-
strative A&R procedure provides meaningful
relief meeting minimum United States Con-
stitution due process requirements of clear
and certain remedy.
In 89CA2137 opinion not selected for pub-
lication, the Court of Appeals opined: The
trial court’s detailed oral findings and
order disposed of the entire claim for re-
lief, therefore, all of Ferris’ contentions
could be considered on appeal; county com-
missioners must adhere to a mandatory pro-
cedure in order to levy excess property
taxes; violation of procedure constitutes
an “irregularity in levying" as contempla-
ted by statutes at 39-1-113 and 39-10-114,
C.R.S., procedure for abatement and refund
of property taxes (A&R); assuming Com’rs
here acted in derogation of the pertinent
11
Statutory guidelines, the tax is an illegal
levy to which A&R statutes apply; circum-
stances here do not except Ferris from
first exhausting administrative remedy of
A&R, because Com’rs might cure the defect
by imposing a subsequent legal levy should
the tax levy be determined illegal on ad-
ministrative review; it was unnecessary to
address Ferris’ other contentions of error
(including alleged injuries and claims for
relief in statuses other than property tax-
payer) because of disposition of "taxpay-
er’s" claims on jurisdictional grounds.
The Colorado Supreme Court denied Ferris’
Petition for a Writ of Certiorari to the
Colorado Court of Appeals.
The Federal question sought to be review-
ed here is to the fundamental constitution-
al ground upon which the claims at issue
before the trial court were based. Aspects
of such question were therefore squarely
12
A ees
raised in the Complaint, at the outset of
this action, and those same aspects and
others have been subsequently raised, as
error, to the Court of Appeals on appeal
and to the Colorado Supreme Court in denied
petition for discretionary review.
"A PUBLIC HEARING SHALL BE HELD ON A PRO-
POSAL TO INCREASE YOUR PROPERTY TAXES" was
sole notice caption published to advertise
all public hearings held (Sept. 20, Nov. 22
and 25, 1988) for Com’rs legislative adop-
tion of "truth in taxation" procedure and
the excess levy.** Ferris argued, as er-
ror, to the Court of Appeals: That the no-
tice caption published for the Sept. 20,
1988 hearing, admitted into evidence just
prior to oral trial court dismissal, was
other than the express and exact notice
caption mandated by statute for advertise-
ment of a lawful first hearing for adoption
*t Record: Exhibit 1, Sections B, MM, NN.
13
a Te Te nae
of that procedure, "A PUBLIC HEARING SHALL
BE HELD TO CONSIDER ADOPTION OF A TAXING
PROCEDURE TO INCREASE YOUR PROPERTY TAXES",
as per C.R.S. 29-1-303(1)(b); that since
Same express notice caption for adoption of
the procedure was never published, the sub-
sequent resolution to implement C.R.S. 29-
1-303 procedure was not adopted at a law-
fully-noticed first hearing; that Com’rs
were therefore without jurisdiction to pro-
ceed with adoption of an increased levy by
that procedure, and any levy adopted was
invalid as per C.R.S. 29-1-303(1) (a) (b),
(3); 24-6-402(4); 29-9-101(2) .??
The complaint sought a declaratory judg-
ment in the tral court that other notice
published did not meet express statutory
requirements of procedure at 29-1-303(4),
(6) C.R.S. nor substantive "full and time-
‘? APPELLANT’S BRIEF ON APPEAL (stricken),
p.51-53, 107-108; CONDENSED APPELLANT’S BRIEF ON
APPEAL, p. 14-15, 24-25.
14
ly" notice requirements at 24-6-402(2),
C. RS. Declaratory order and injunctive
relief were sought by express statutory
means provided at 24-6-402(6).*® Same ar-
guments were raised, as trial court error,
to the Court of Appeals.** Notice of the
Nov. 25, 1988 hearing was published Nov. 24
(Thanksgiving Day) and Nov. 25, 1988, the
day of the hearing.*® Neither time nor
place of the November 25, 1988 hearing was
published in the notice for the Sept. 20 or
Nov. 22, 1988 hearings.** Ferris argued:
That the express statutory requirement is
that notice must be published on two sepa-
rate dates for any hearing, for a hearing
time and place fixed in the advertisement,
** Record, Vol.I: COMPLAINT AND PETITION FOR
REDRESS (stricken), p.15-17, 22; AMENDED COMPLAINT
AND PETITION FOR REDRESS, p.160; BRIEF IN SUPPORT
OF AMENDED COMPLAINT AND PETITION FOR REDRESS,
D.142-244.
* CONDENSED APPELLANT’S BRIEF ON APPEAL, p.16-
17, 24-25; APPELLANT’S BRIEF ON APPEAL (stricken),
p.68-77, 107-108.
** Record: Exhibit 1, Section NN.
* Record: Exhibit 1, Sections B, MM.
15
the second notice expressly not more than
eight days prior, and the first implicitly
not less than eight days prior and express-
ly not less by other applicable statutory
notice requirements; that since notice pub-
lished did not meet such requirements, the
resolution for an increased levy was not
approved at hearing held pursuant to lawful
notice and was therefore invalid.
The trial court orally found that the
Com’rs provided proper notice of the Novem-
ber 22, 1988 hearing, and they
", . . didn’t need to give anybody
notice that the hearing was being
continued at all. They gave as
much notice as they could that the
hearing was being continued to
November 25, 1988, and exceeded
the statutory requirements. "?’
Ferris additionally sought a declaratory
‘7 Record: Vol.III, p.110 @1.15-20.
16
judgment in the trial court that the excep-
tion procedure at 29-1-303, C.R.S. was for
obtaining excess general operating budget
revenues for one budget year only, and
could not be implemented to obtain excess
revenues for capital expenditures or prosp-
ective revenues, as it was here, because of
the express wording of that statutory proc-
edure, the availability of other alterna-
tive exception procedures, also at Part 3
of Article I, Title 29, C.R.S., expressly
for obtaining excess revenues for such
other purposes, and express statutory re-
strictions placed upon raising excess rev-
enues for such other purposes.**® Same is-
sues were rgised as error to the Court of
Appeals.*® ~*
#® Record: COMPLAINT AND PETITION FOR REDRESS
(stricken), p.10-17; BRIEF IN SUPPORT OF AMENDED
COMPLAINT AND PETITION FOR REDRESS, p.138-144.
19 APPELLANT’S BRIEF ON APPEAL (stricken),
p.48-51, 53-68, 77-88, 107-108; CONDENSED APPEL-
LANT’S BRIEF ON APPEAL, p.13-14, 15-16, 17-20, 24-
25.
17
—
The trial court orally found that proce-
dure at 29-1-303, C.R.S. was the applicable
one in these circumstances.?® As to the
above claims of unlawful taxing procedure
under Part 3, Article 1, Title ae; ¢€.8.8.,
raised on appeal as error, the Court of
Appeals did not contemplate the factual
issues of this case in light of the statu-
tory requirements, apparently because of
disposition of all claims on jurisdictional
ground of failure to exhaust administrative
remedy of A&R as a property taxpayer.”
The Court of Appeals generally found this
action was of the nature for which A&R pro-
cedure was intended. ??
Ferris raised the issue to the Court of
Appeals, as trial court error, that un-con-
troverted evidence and testimony were ad-
mitted at the Nov. 8, 1989 trial court
*° Record: Vol.III, p.109 @line 18.
** 89CA2137 Opinion, p.7.
*2 89CA2137 Opinion, p.5.
18
hearing from which a reasonable inference,
if not proof, could be drawn favorable to
the Ferris position that Com’rs’ adoption
of an excess mill levy at "truth in taxa-
tion" hearing was a mere “rubber stamp" of
decisions made outside of public hearing
and out of public "“hearing."** The same
claim had been made a part of the Com-
plaint**, and was argued in pleadings to
vacate summary trial court dismissal.*
At the November 25, 1988 "truth in taxa-
tion" hearing, Commissioner Pond had moved
and read into the record a resolution to
adopt a 4-mill increase levy and read the
final vote prior to any public vote by
** APPELLANT’S BRIEF ON AFPEAL (stricken),
p.91-110; CONDENSED APPELLANT'S BRIEF ON APPEAL,
p.21-26.
%@ Record, Vol.I: COMPLAINT AND PETITION FOR
REDRESS (stricken), p.15-17; AMENDED COMPLAINT AND
PETITION FOR REDRESS, p.158-159; BRIEF IN SUPPORT
OF AMENDED COMPLAINT AND PETITION FOR REDRESS,
p.142-144.
7° Record, Vol.II: PLAINTIFF’S OBJECTION AND
PETITION FOR REDRESS WITH AFFIDAVIT, p.412, p.415.
19
Com’rs.** Un-controverted testimony by
Commissioner Pond was admitted at trial
court hearing that during a recess outside
the November 25, 1988 "truth in taxation"
hearing, "There was a debate between the
commissioners as to what mill levy might be
established."*” Subsequent to such testi-
mony, the trial court orally ruled that 24-
6-401, C.R.S., the State Open Meetings Law,
was inapplicable to county commissioners;
that 29-9-101, C.R.S., the Public Meetings
Law, was the applicable statute and was
observed; that the resolution to approve an
excess mill levy was adopted at a properly
noticed open and public session.”
Ferris raised the argument to the trial
court, orally and in his pleas to recon-
*° Record: Vol.III, p.39 @1.21-p.40 @1.5; Plai-
ntiff’s Exhibit C, tapes 5, 6, C1; Defendants’
Exhibit 2, 11/25/88, p.37.
*” Record, Vol.III: p.24 @1.8; p.44 @1.16; p.45
@1.6; p.46 @1.6.
*® Record: Vol.III, p.109 @1.24 - p.110 @1.10.
20
Sider dismissal**, and at length to the
Court of Appeals as trial court error’,
that neither debate of proposed public pol-
icy by Com’rs outside public hearing, pro-
posals not presented in public hearing,
where a public vote follows same, nor pub-
lic "rubber stamping" of final policy deci-
sions reached outside of public hearing,
were within the purpose of "truth in taxa-
tion" public disclosure procedures and vio-
lated express wording at: 29-1-303(5), (6),
C.R.S., "truth in taxation" procedure; 24-
6-402(1), C.R.S., the State Open Meetings
Law; 29-9-101(1), C.R.S., the Public Meet-
ings Law. Ferris argued that all of these
statutory public hearings/meetings statutes
79 Record: Vol.III, p.108 @1.17-21. Vol.II:
PLAINTIFF’S RESPONSE IN OPPOSITION TO DEFENDANTS’
ALTERNATIVE MOTIONS FOR JUDGMENT ON THE PLEADINGS
AND/OR SUMMARY JUDGMENT, p.382; PLAINTIFF’S OBJEC-
TION AND PETITION FOR REDRESS WITH AFFIDAVIT,
p.412, 415; PLAINTIFF’S MOTION FOR C.R.C.P. RULE 11
SANCTIONS, p.420-421.
3° APPELLANT'S BRIEF ON APPEAL (stricken),
p.95-110; CONDENSED APPELLANT'S BRIEF ON APPEAL,
p.22-25.
21
were applicable, and the resolution approv-
ing an excess property tax levy was adopted
contrary to requirements of each and was
expressly invalidated by same statutes at
29-1-303(3), (5), (6); 24-6-402(4), 29-9-
201 (2); ©.k.8. Upon reconsideration of
oral dismissal, dismissal of all claims,
the trial court twice subsequently affirmed
such dismissal by written order, but there
cited solely, as grounds, failure to ex-
haust administrative remedy of A&R before
bringing the action™ - same failure jur-
isdictionally precluding hearing of Ferris’
claims as to Com’rs’ violation of statutory
public meetings/hearings requirements*™.
Ferris argued, as trial court error, to the
Court of Appeals that reasonable inferenc-
es, if not proof, of violation of "truth in
taxation" hearings requirements, of the
State Open Meetings Law, and/ or the Public
> Record, Vol.II: ORDER p.424; ORDER, p.436.
32 Record, Vol.II: ORDER, p.436.
22
Meetings Law could be drawn from testimony
and admitted and controverted material
facts, such inferences of violation negat-
ing trial court dismissal by summary judg-
ment for failure to exhaust administrative
remedies, and defeating Com’rs’ motions for
summary judgment on issues of public meet-
ings.
The Court of Appeals did not address
these contentions of error regarding public
meetings/hearings statutes because of dis-
position of "taxpayer’s" (Ferris) claim on
the same jurisdictional ground as that for
trial court’s dismissal, for failure to
exhaust administrative remedy of A&R as a
property taxpayer.”
Ferris raised the contention of trial
court error to the Court of Appeals that in
these circumstances of unlawful imposition
of a general property tax by legislative
> 89CA2137 Opinion p.7.
23
act of Com’rs, where state citizens are
conferred statutory right to county commis-
Ssioners’ compliance with the various public
meetings hearings requirem ats and express
statutory means of redress and remedy as
sought here*™* for Com’rs’ noncompliance
with same, that dismissa] of all Ferris’
claims, in all statuses, for failure to
exhaust an administrative remedy for direct
monetary relief only, as a property taxpay-
er, is effectual denial of First Amendment
United States Constitution right to peti-
tion for redress in other statuses because
he might have an administrative avenue of
monetary relief in one status, property
taxpayer. Ferris argued that such a denial
of a protected right is not consistent with
due process, and is repugnant to the Equal
Protection Clause of United States Consti-
** Record: Vol.III, p.108 @ 1.15-22; Vol.II,
PLAINTIFF’S RESPONSE IN OPPOSITION TO DEFENDANTS’
ALTERNATIVE MOTIONS FOR JUDGMENT ON THE PLEADINGS
AND/OR SUMMARY JUDGMENT, p.397, 402, 390-391.
24
tution, Fourteenth Amendment, Article II,
Section 6 of Colorado Constitution, and the
form of republican government in Colorado
and the United States.** The Court of Ap-
peals did not address this contention of
error.”
The argument was made to the trial court
prior to and after dismissal®’, and raised
as error to the Court of Appeals*™® that
the administrative remedy of A&R is not
only inappropriate for redress of the un-
lawful legislative acts at issue and espe-
cially so for obtaining the non-monetary
relief sought in the Complaint, but that
°° APPELLANT’S BRIEF ON APPEAL (stricken),
p.46-48; CONDENSED APPELLANT’S BRIEF ON APPEAL,
5 pee & Boge Pe Oe
*© 89CA2137 Opinion p.7.
37 Record: Vol.III, p.108 @1.5-22. Vol.I,
COMPLAINT AND PETITION FOR REDRESS (stricken),
p.20-21; Vol.I, BRIEF IN SUPPORT OF AMENDED COM-
PLAINT AND PETITION FOR REDRESS, p.147; Wehwais
PLAINTIFF’S RESPONSE IN OPPOSITION TO DEFENDANTS’
ALTERNATIVE MOTIONS FOR JUDGMENT ON THE PLEADINGS
AND/OR SUMMARY JUDGMENT, p.384-400.
3® APPELLANT’S BRIEF ON APPEAL (stricken),
p.28-36; CONDENSED APPELLANT’S BRIEF ON APPEAL,
b.6-9.
25
such, if it is sole remedy available for
redress of a grievance of any unlawful leg-
islative conduct of a board of county com-
missioners in imposing a general property
tax, where same commissioners are judge in
their own cause, is violative of the doc-
trine of separation of government powers.
The contention was raised in the trial
court*®® and argued at length to the Court
of Appeals*®, as error, that monetary re-
lief available through administrative A&R
procedure did not meet minimum Federal Due
Process requirements of clear and certain
remedy; that even for direct monetary inju-
ry to the status of property taxpayer the
relief was not necessarily meaningful, as
any taxes abated or refunded could Simply
*? Record, Vol.III, p.107 @line 17-25. Vol.II,
PLAINTIFF’S RESPONSE IN OPPOSITION TO DEFENDANTS’
ALTERNATIVE MOTIONS FOR JUDGMENT ON THE PLEADINGS
AND/OR SUMMARY JUDGMENT, p.389, 398-399.
*° APPELLANT’S BRIEF ON APPEAL (stricken),
p.36-43; CONDENSED APPELLANT’S BRIEF ON APPEAL,
p.9-11.
26
be re-levied and collected the subsequent
tax year; that if the revenue resultant of
the excess levy were made a prospective
part of the county’s revenue base, a tax-
payer seeking remedy would be required to
pursue the administrative A&R procedure
each future year derivative levies were ap-
plied; that the statutes provided no means
for overall cure of the unlawful legisla-
tive conduct subject of claims in the com-
plaint. Ferris argued to the trial
court**? and to the Colorado Court of ap-
peals** that to allow the Com’rs to legis-
latively impose a general property tax levy
in excess of their authority is "taxation
without representation" and that to re-
strict redress for such unlawful legisla-
“1 Record: Vol.II, PLAINTIFF’S RESPONSE IN
OPPOSITION TO DEFENDANTS’ ALTERNATIVE MOTIONS FOR
JUDGMENT ON THE PLEADINGS AND/OR SUMMARY JUDGMENT,
p.400.
‘2 APPELLANT'S BRIEF ON APPEAL (stricken),
p.81; CONDENSED APPELLANT’S BRIEF ON APPEAL, p.19;
APPELLANT’S PETITION FOR REHEARING, p.5-6.
27
tive acts to administrative procedure for
piecemeal individual monetary damages, ava-
ilable to property taxpayers only, is re-
pugnant to United States and Colorado Con-
stitutions. The trial court found that
Ferris has available a simple remedy of
money damages through A&R.*? The Court of
Appeals opined that such a construction
would render the statutory language of A&R
meaningless and circumstances here do not
except Ferris from first exhausting such
administrative remedy, because the Commis-
Sioners might cure the defect by imposing
a subsequent legal levy were the tax levy
determined illegal on administrative rev-
iew.‘*
Each and all the above stated claims and
arguments made in the trial court and rais-
ed, as error, to the Colorado Court of Ap-
peals were raised in Ferris’ denied Peti-
** Record, Vol.III: p.111 @1.5-20.
*“* 89CA2137 Opinion, p.4-5.
28
aaa
tion to The Colorado Supreme Court for a
Writ of Certiorari to the Colorado Court of
Appeals’ affirmation of trial court dismis-
sal. Ferris summarized to the Colorado Su-
preme Court that the Court of Appeals’ zeal
to protect statutory language of A&R rati-
fies the excessive and infirm legislative
conduct at issue, resulting in an unlawful
tax levy for which individual monetary re-
lief afforded through administrative A&R
procedure is sole remedy, regardless of
other non-monetary injury to statuses other
than and including property taxpayer; that
such holding has rendered nugatory, in
these circumstances, statutory guarantees
of property tax revenue increase limitation
and public meetings/hearings, and Constitu-
tions’ guarantees and principles of separa-
tion of powers, equal protection, no taxa-
tion without representation, and due pro-
cess right to clear, certain remedy and
meaningful relief; that therefore for ad-
29
OO ee
ministrative A&R procedure to be sole reme-
dy is impermissible under United States
Constitution. *
REASONS FOR GRANTING THE PETITION
The legislative acts of the state govern-
ment officials and the resultant tax, sub-
ject of this cause of action are "so con-
trary to the root philosophy of a Republi-
can Form of Government as might cause this
Court to resort to the guarantee clause of
Article IV Section 4 of the United States
Constitution." This case presents a funda-
mental coustitutional issue, is of general
importance, and concerns the important pri-
vate right to petition the government for
a redress of grievances against unconstitu-
tional legislative acts of state govern-
ment. The Colorado Court of Appeals has
decided this important question of federal
law in a way not in harmony with United
** APPELLANT’S PETITION FOR WRIT OF CERTIORARI,
p.5.
30
States Constitution, Article IV, Section 4,
nor with other rights of Due Process and
Equal Protection guaranteed by the Four-
teenth Amendment. The question of whether
the unlawful imposition of a general tax by
legislative act of local state government
officials, in excess of statutory limita-
tions imposed on their taxing power, vio-
lates the constitutional guarantee of a
republican form of state government, and
whether redress for such may be impaired
and limited solely to an administrative
proceeding for individual direct monetary
injury to taxpayers, has not been, but
should be, settled by this Court. Because
the tax levy was adopted ina manner faci-
ally in excess of statutory authority, the
core issue of this petition is sovereignty
of law. While tangential arguments of due
process and equal protection can be made in
attempting to reach the sovereignty doct-
rine, it can only be reached directly, in
31
a
this case, through the Guarantee Clause.
This Court could here reconsider the doc-
trine that all questions involving the Gua-
rantee Clause are by definition political.
I. THE REPUBLICAN GUARANTEE
The issue presented here is that the leg-
islative conduct of state government offic-
lals in the adoption of a general property
tax, and the resultant tax, are violative
of the express laws of the state, and ther-
efore such circumstance is violative of the
republican guarantee at Article IV, Section
4, United States Constitution. Adjudicat-
ing sovereignty of state law does not pres-
ent a challenge that Colorado state govern-
ment 1S not republican in form - challeng-
ing the state as a state. The challenge is
to the legality of governmental conduct and
to the tax as a tax - That the tax and con-
duct is contrary to congressional guaran-
tees enabling statehood. As to various
Claims of lawfully insufficient notice and
32
procedure, the law and facts facially show
that the challenged legislative enactment
of a general tax exceeds the specific stat-
utory, and therefore constitutional, limi-
tations imposed upon the Com’rs’ taxing and
spending power. That the challenged enact-
ment exceeds Com’rs’ lawful discretion is
alleged on further grounds of statutory
taxing limitation and on other statutory
ground of excessive conduct that is not
necessarily a tax matter. A challenge on
such issues is non-political in nature.
The question, as presented, is justiciable,
for reasons explained in Pacific Telephone
Co. v. Oregon, 223 U.S. 118 @150, but
should additionally be found justiciable on
the ground that subject conduct and tax
violate Article IV, Section 4, United
States Constitution, for which a citizen’s
right to petition for redress may not be
impaired. While cause of action here does
not solely arise out of injury to rights
33
CC Ee
under Article IV, Section 4, this case can-
not be resolved absent recognition, tacitly
or expressly, that sovereignty of law is an
indispensable element of same republican
guarantee. This Court could avail itself
of this non-political Opportunity to state
that a guarantee of sovereignty of the law
in legislative taxing acts of state govern-
ment officials is one basic principle of
the republican guarantee, for which, if
violated, a citizen’s right to petition for
redress may not be impaired.
Sovereignty of law - the requirement
that all government officials, highest to
lowest, regardless of branch, must obey the
law - has been recognized by this Court as
essential to the form of republican govern-
ment in this country. See Marbury v. Madi -
gon, 3 U.S. 137; U8. yw, Lee, 106 U.S. 196.
A Modern court has been powerfully criti-
cized for weakening the sovereignty doct-
rine in the case of the President. See
34
a ee
Justice White’s dissent in Nixon v. Fitzge-
rald, 457 U.S. 731. Surely such immunity
should not be extended to taxaticn by coun-
ty commissioners. In return for their al-
legiance, all citizens of the United States
may demand government in conformity with
republican principles. Minor v. Hayper-
sett, 88 U.S. 162; U.S. v. Cruikshank, 92
U.S. S42. Also see generally Hamilton,
"Federalist" No. 84; Madison, "Federalist"
No. 44.
We were all taught from grade school that
the right to be taxed in accordance with
law is a fundamental constitutional guaran-
tee. A republican government is one "which
derives all its powers directly or indi-
rectly from the great body of the people."
Madison, "Federalist" No.39. Congressio-
nally established boundaries for the form
of republican government in Colorado demand
a representative one where the will of the
people is codified in laws passed by repre-
35
ee
sentatives elected for that purpose, espe -
cially as to taxation. Through the enabl-
ing act to Colorado state government, Con-
gress has removed any doubt whether the
question raised here might be of a politi-
cal nature, and therefore not justiciable
for reasons in Pacific, above, where at
Section 4 it is expressly stated that the
constitution of the Colorado state govern-
ment formed: “shall be republican in form,
and not be repugnant to the constitu-
tion of the United States and the princi-
ples of the Declaration of Independence,
-" A fundamental principle facially ex-
pressed in the Declaration of Independence
is that of representative government.
"Taxation without representation" is ex-
pressly deplored.
"That to secure these Rights, Gov-
ernments are instituted among Men,
deriving their just Powers from
the Consent of the Governed
36
For imposing taxes on us without
our consent."
By Congressional Declaration, the prin-
ciple of "no taxation without representa-
tion" - being taxed in accordance with the
laws passed by legislators elected for that
purpose, expressed in The Declaration of
Independence, is an indispensable part of
a republican form of government and there-
fore a fundamental private right protected
under the guarantee clause of Article IV,
Section 4, United States Constitution. The
guarantee that state government will be
limited and delegated can only logically be
to the people. To argue that the guarantee
is to government officials that their pow-
ers will be limited renders it meaningless.
The principle of sovereignty of law as to
taxation is so basic to the republican form
of government established in this country
that this Court could find that unlawful
legislative imposition of a general tax by
37
local state government is a grievance for
which the people may petition the govern-
ment for redress, unimpaired; that all
State citizens may demand state government
in conformity with republican principles,
especially as to taxation. That the issue
here is an act of a local subdivision of
state government unlawfully imposing a gen-
eral tax by infirm legislative act should,
by itself, be enough to overturn dismissal.
II. EQUAL PROTECTION AND DUE PROCESS
In these circumstances of unlawful impo-
Sition of a general property tax by legis-
lative act, either the requirement that
administrative remedy for abatement and
refund of property taxes at 39-1-113 and
39-10-114, C.R.S. (A&R) be first pursued,
unconstitutionally impairs a citizen’s
right to petition the government for a red-
ress of grievances, or same A&R statutes do
not meet minimum Unites States Constitution
Fifth and Fourteenth Amendment due process
38
standards of clear and certain remedy that
is meaningful.
Dismissal of all claims for relief here,
in all statuses, for failure to first pur-
sue administrative remedy of A&R, remedy
for seeking individual monetary relief for
property taxpayer status, is contrary to
the doctrine of separation of government
powers and violates fundamental and private
guarantees of the equal protection and due
process clauses of the Fourteenth Amend-
ment; Even for the status of property tax-
payer, administrative A&R provides no rem-
edy for non-monetary injuries, does not
meet minimum federal due process standards
of clear and certain remedy for direct mon-
etary injury, and the monetary remedy pro-
vided is not necessarily meaningful. If
the Court of Appeals did not err in failing
to reach issues of the case (for lack of
Jurisdiction) in upholding district court
application of state law of A&R, said state
39
| ,
law violates Ferris’ constitutional rights
to petition for redress, equal protection
of the laws, and due process. Therefore,
said law of A&R is unconstitutional on its
face; or if the Court of Appeals did err,
it was applied unconstitutionally in this
case because a certain status, other than
State citizenship, is required to seek re-
dress - For issues here, non-property tax-
payer citizens have no less a stake in law-
ful government than property taxpayers. A
Statute can be unconstitutional as written
Or as explained by the state courts. Giac-
cio v. Pennsylvania, 382 U.S. 399.
The Court of Appeals found that this cha-
llenge was of the nature for which A&R pro-
cedure was intended, and that circumstances
here do not except Ferris from first exhau-
sting administrative remedy of A&R, because
the Com’rs might cure the defect by impos -
ing a subsequent legal levy if the tax levy
were determined illegal, by Com’rs, on ad-
40
ministrative review; that it was therefore
unnecessary to address Ferris’ other con-
tentions of error (including claims for
relief in statuses other than property tax-
payer) because of disposition of "taxpay-
er’s" claims on jurisdictional grounds.
By applying A&R statutes to these circum-
stances, the trial and appellate courts
have bypassed the constitutional questions
presented by this case. Using the A&R sta-
tutes in such a manner to dispose of Fer-
ris’ claims and constitutional questions
effectively ratifies the excessive and in-
firm governmental conduct at issue, render-
ing nugatory, in these circumstances, Colo-
rado statutory guarantees of property tax
revenue increase limitation and public mee-
tings/hearings. Dismissal on ground that
Ferris’ First Amendment right to petition
the government for redress flows solely
through A&R procedure, solely as "taxpay-
er," has the same effect, for purposes of
41
_ss»e— sees
appeal, as if the constitutional questions
were answered erroneously, but absent an
articulated answer. Such so unnecessarily
complicates the equal protection and due
process aspects of this case that they can-
not be reached without involving the First
Amendment, the Guarantee Clause, and the
doctrine of conflict of laws. A&R statutes
ought not to be interpreted in such a way
as to defeat the clear intent of declarato-
ry judgment and openness -and-honesty-in-
government statutes. The claims here are
that the governmental conduct at issue vio-
lates both general Statutory rights to pub-
lic meetings/hearings and those specific to
legislative exception procedures for prop-
erty taxation, rights that are conferred on
all the general public. e.g. C.R.S. 24-6-
401; 29-9-101; 29-1-303. These express
guarantees are not contingent on additional
Status of property taxpayer. Therefore re-
dress cannot be limited to property taxpay-
42
ers, as the Court of Appeals opinion ef-
fects, without violating the Fourteenth
Amendment Due Process Clause, nor can rem-
edy to citizens with additional status of
property taxpayer be impaired by existence
of specific remedy of A&R for such status
without violating the Fourteenth Amendment
Equal Protection Clause. Equal access to
the courts to question the constitutional
validity of legislative acts and executive
fiats is a fundamental constitutional
right. See Bounds v. Smith, 430 U.S. 817;
United States Constitution, First Amend-
ment; Colorado Constitution, Article II,
Section 6. This Court could find that un-
impaired access is essential to upholding
the doctrines of sovereignty of law and
separation of powers that are indispensable
to a republican form of government, espe-
Cially where, as here, the conduct at issue
violates express statutory rights conferred
to all the general public. If A&R is abso-
43
emai
lute prerequisite to judicial review, non-
property taxpayers are denied remedy. If
so, then A&R is unconstitutional because
its existence limits standing in court to
Challenge illegal government behavior at
issue solely to property taxpayers.
An administrative A&R proceeding, before
Respondent Com’rs, is not an appropriate
forum for redressing same Com’rs legisla-
tive acts, and therefore judicial review
cannot be impaired by its existence. See
generally McKart v. United States, 395 U.S.
185. Even if A&R were available to non-
property taxpayers and provided all the
relief sought here, which it does not, it
is contrary to the doctrine of separation
of powers for a board of county commission-
ers to be given the courts’ review powers
in an administrative proceeding where same
board would judge the legality and validity
of its own binding legislative acts. A&R
was intended to remedy grievances to dis-
as
proportionate share of property tax burden
because of excessive assessment. Board of
Assessment Appeals v. Benbrook, 735 P.2d
860 (Colo.) @868. A&R affords no remedy to
non-property taxpayers, as it is unavail-
able to that status. Regardless of its
availability, no remedy is provided for
violations of public meetings/hearings sta-
tutes - only direct and individual monetary
relief to property taxpayers. On the other
hand, if non-property taxpayers are accord-
ed relief from illegal government behavior,
as to statutory public meetings/hearings
requisites at issue, by means of declarato-
ry judgment, as was sought here, then to
deprive Ferris of the same remedy and re-
lief accorded to non-property taxpayers,
for the sole reason that he has additional
status as property taxpayer, deprives him
of equal protection of the law. In view of
affirmed dismissal, for failure to exhaust
an administrative remedy available to only
45
one of several alleged statuses, a citizen
could be precluded from any redress or rem-
edy simply by labeling him in such a way a7
to preclude statutory remedies he might
have available in another Status, forcing
him to choose one avenue of remedy to the
exclusion of all others available and other
relief they might afford. This court has
already decided that forcing a citizen to
Surrender one right in order to assert ano-
ther right is intolerable. Simmons _v.
U.S., 390 U.S. 389. Where relief is first
sought has no bearing on whether the gener -
al tax is invalid. The question is, what
are the meaningful legal remedies for an
invalid general tax and the illegal govern-
mental conduct that produced it? Since
there is no express or implicit provision
in A&R statutes to administratively "cure"
the levy, the administrative framework pro-
vides no clear and certain remedy or "cure"
as to the legislative acts and the general
46
tax. Com’rs’ only lawful means to "cure"
the levy overall is only theoretically pos-
sible only for future tax collection years
beyond 1989 and only in the legislative
arena, not the administrative, contingent
on Com’rs’ majority resolution to do so.
Once legislative exception procedure to the
property tax revenue increase limitation
was elected, a resultant levy to collect
approved revenues was mandatory for budget
year 1989. 29-1-303(3), (6), C.R.S. A&R
applies to one property taxpayer’s direct
economic injury only. Right to mandatory
notice and opportunity to attend, hear, and
participate in hearings is conferred to the
general public at 29-1-303(1) (b),(5),
C.R.S., not only to property taxpayers.
A&R provides no relief to individual prop-
erty taxpayers for injury of being excluded
from attendance and participation by flawed
mandatory notice - absent, they could not
necessarily know the procedure was infirm,
47
nor how so - and certainly provides none to
citizen/electors, not property taxpayers,
who suffer other than direct economic in-
jury and to whom A&R is unavailable. Indi-
rect economic injury by effect of levy on
local consumer costs and property resale
value is real. Individual refund to Fer-
ris/taxpayer would not remedy the latter or
other injury. Constitutions’ “penumbrally"
guaranteed principle of "no taxation with-
out representation" is impermissible of no
remedy for Ferris’ personages that pay the
tax indirectly. The Court of Appeals rec-
ognized a private right to individual mone-
tary relief, but overlooked the public
rights to lawful taxation and open hear-
ing/meetings, thereby allowing Com’rs the
opportunity to collect the entire amount of
the excess revenue, abate and refund no net
amount [39-10-114(1) (a) (I) (B)], and levy
derivative taxes, as Com’rs already have,
with no requirement of any public cure.
48
The Fourteenth Amendment Due _ Process
Clause not only obligates the states to
provide "clear and certain remedy" and
"meaningful backward- looking relief to rec-
tify any unconstitutional deprivation," but
to insure that the remedy and relief are
meaningful. McKesson v. Division of Alc.
Bev. 495 U.S. ___. For the conduct at is-
sue, remedy of A&R provides Ferris relief
that is not clear and certain nor meaning-
ful. A&R is a remedy for individual prop-
erty taxes that have already been assessed.
What remedy does A&R provide for future
derivative levies if, as here, the excess
revenue is made a prospective part of the
county’s revenue base? The future amount
to be abated cannot be known, as such is
contingent on future legislative setting of
levies. For that circumstance, A&R is a
remedy that must be pursued, annually and
piecemeal, by individual property taxpayers
seeking relief. Since there is no provi-
49
Sion in A&R remedy to administratively cure
the illegal tax overall, potential of a
multiplicity of annual A&R proceedings does
not meet "clear and certain" due process
standards established in McKesson, above,
nor is relief provided "meaningful."
"Truth in taxation" legislative exception
procedure, whether or not successfully im-
plemented, allows only two possible resul-
tant levies: To collect a lawfully approved
excess revenue amount; or to collect zero
revenue increase. 29-1-303(3), (6), C.R.S.
A&R statutes allow the total amount of rev-
enue at issue to be collected, regardless
of whether individual property taxpayers
successfully petition. 39-10-114(1) (a) (I) -
(B), C.R.S. The proportionate part of aba-
ted or refunded taxes, including their own,
may be reassessed against successful peti-
tioners. Thus it is constitutionally im-
permissible that same be sole remedy under
minimum due process and meaningful relief
50
standards set in McKesson, above. Sole
clear, certain and meaningful remedy and
relief for "cure" of the injuries here is
judicial review as sought.
Petitioner Paul Ferris requests this
United States Supreme Court grant this pe-
tition, reverse dismissal, and enter find-
ings for declaratory and injunctive relief
sought on appeal, as to the validity of the
excess tax levy at issue.
\D gS Vo ix
Paul Ferris Date
840 23 Road
Grand Junction, CO
81505
(303) 243-3115
$1
VERIFICATION
I, Paul Ferris, being of lawful age, and
being first duly sworn upon oath, depose
and state as follows:
I have drafted and read the foregoing
"PETITION FOR A WRIT OF CERTIORARI," know
the contents thereof, and pledge that the
Statements therein are true and correct to
the best of my knowledge, information and
belief. :
DATED this lo¢t gay of Apes 1992.
prs: Se
Paul Ferris
STATE OF COLORADO ) ss.
COUNTY OF MESA )
The foregoing instrument was knowledged
before me this onc day of ;
1992 by Paul Ferris.
/Witness my hand and official seal.
‘My commission expires: 4y ffy7o-
f_0-f2__
Date
NOTARY PUBLIC
52
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