Umb Bank, N.a. Colorado Bondshares—a Tax Exempt Fund and Marin Metropolitan District, a Colorado Special District V…

Summary

The court held that Landmark’s challenge to the District’s bond and tax election was untimely because it was filed more than three years after the statutory ten-day deadline. The deadline is a jurisdictional non-claim provision, so equitable estoppel could not preserve the challenge, and the allegations concerned the means by which the election was conducted rather than the substantive legality of the ballot issue. The court reversed the court of appeals and remanded for further proceedings on unresolved claims.