Fees, Enterprises, and Colorado

This issue paper discusses how Colorado has created loopholes, such as fees and enterprises, to bypass the Taxpayer’s Bill of Rights (TABOR).

Colorado Supreme Court rules against TABOR—Again!

If you read enough Colorado Supreme Court TABOR opinions, you notice . . . motifs: (1) taxpayers always lose, (2) the court’s opinions are often evasive . . . , and (3) after creating an anti-TABOR precedent, the justices then stretch it to create even more anti-TABOR precedents.

Judge Gorsuch and the Independence Institute

The Independence Institute has specific reason to celebrate the nomination of Judge Gorsuch to the Supreme Court. In 2011, a group of anti-TABOR plaintiffs sued in Denver federal court, arguing that TABOR violated the U.S. Constitution because it was inconsistent with the Constitution’s guarantee that every state have a “republican form of government.” (Kerr v. […]

The Colorado Taxpayer’s Bill of Rights

Nearly all American constitutions, federal and state, contain financial restrictions. Some of the state restrictions are very comprehensive. So Colorado’s “Taxpayer’s Bill of Rights” (TABOR) is not as “unique” as both its friends and its enemies claim. But TABOR is probably the most famous provision of its kind.