Analysis: Colorado judges continue to erode taxpayer rights
Colorado Supreme Courtroom in the Ralph L. Carr Colorado Judicial Center
Nagel Photography | Shutterstock.com
Over the last 25 years, the Colorado courts have consistently legislated from the bench to weaken the state’s Taxpayer Bill of Rights (TABOR), two prominent advocacy groups committed to limited government assert. A recent Colorado Supreme Court ruling is one among many that “weakened taxpayer’s rights,” they argue.
Voters approved TABOR on Nov. 3, 1992, which then became part of the state constitution after the governor issued a proclamation on Jan. 14, 1993.
TABOR requires voter approval of most tax and debt increases. It also requires each government to reserve a percentage of non-debt-service spending (an amount that has fluctuated) for emergency reserves. It states that TABOR “shall reasonably restrain most of the growth of government. All provisions are self-executing and severable and supersede conflicting state constitutional, state statutory, charter, or other state or local provisions.” Continue reading