Colorado Goes to the Supreme Court to Defend TABOR

Three years ago, a group of primarily government plaintiffs sued in federal district court to void Colorado’s Taxpayers Bill of Rights (TABOR). TABOR allows the people, not just the legislature, to vote on most tax increases, most debt increases, and some spending hikes. The plaintiffs argued that the 20-year old state constitutional provision violated the […]

The Court of Appeals' Anti-TABOR Decision

The U. S. Court of Appeals for the Tenth Circuit recently refused to dismiss the suit by various public sector interests to invalidate Colorado’s Taxpayer Bill of Rights (TABOR). The plaintiffs claim that TABOR violates Article IV, Section 4 of the U.S. Constitution. That provision is called the Guarantee Clause because it guarantees that the […]

The Court of Appeals’ Anti-TABOR Decision

The U. S. Court of Appeals for the Tenth Circuit recently refused to dismiss the suit by various public sector interests to invalidate Colorado’s Taxpayer Bill of Rights (TABOR). The plaintiffs claim that TABOR violates Article IV, Section 4 of the U.S. Constitution. That provision is called the Guarantee Clause because it guarantees that the […]

Top Denver Post Columnist Exposes Weakness of Anti-TABOR Theory

Veteran Denver Post (and former Rocky Mountain News) columnist Vincent Carroll writes here about the overweaning ambition of those who support the anti-TABOR lawsuit. That lawsuit claims that because Colorado’s Taxpayer Bill of Rights (TABOR) imposes fiscal limits on the power of the state legislature—that is, restricts lawmakers’ power to tax, spend, and borrow— it […]

Independence Institute Moves to Protect TABOR in U.S. Court of Appeals

The Independence Institute is once again defending the Colorado Taxpayers Bill of Rights against attack. II has filed an amicus curiae (“friend of the court”) brief with the U.S. Court of Appeals, shooting holes in the plaintiffs’ claim that allowing the people to check the state legislature’s financial powers is somehow “unrepublican.” The national think […]

New Issue Paper on the Interstate Threat of the anti-TABOR Lawsuit

As regular readers of this site know, a group of plaintiffs representing government interests has sued the State of Colorado, claiming that the Taxpayer Bill of Rights (TABOR) in the state constitution violates the U.S. Constitution. Even though the claim is an exceptionally weak one, last year a federal district court allowed it to proceed. […]

Legislature Has the Chance to Set a Standard on 64

by Harris Kenny and Leonard Gilroy Last month Colorado voters resoundingly passed Amendment 64 into the state constitution, legalizing both recreational marijuana and industrial hemp. So far, realizing the will of the voters is on track, but implementation risks threaten to undermine the intentions behind Amendment 64. Policy makers are contending with thriving black markets […]

Aurora Food Tax Changes Respect TABOR Restriction

The City of Aurora amended its sales tax regulations related to candy and soft drinks, as a response to concerns raised by Aurora grocery retailers. The 2012 ordinance amendment has the appearance of a tax increase but further analysis concludes the tax policy change is likely to be “revenue neutral,” And therefore does not require voter approval under TABOR.

Appendix E: TABOR, Article X, Section 20, Colorado Constitution

PDF of full Appendix E Scribd version of full Appendix E Section 20. The Taxpayer’s Bill of Rights. (1) General Provisions. This section takes effect December 31, 1992 or as stated. Its preferred interpretation shall reasonably restrain most the growth of government. All provisions are self-executing and severable and supersede conflicting state constitutional, state statutory, […]