Category Archives: Legal Issues

Sep 25

Griswold v. Nat’l Federation of Independent Business—Taxpayer’s Bill of Rights — Summary Judgement

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“In November 2018, the TABOR Foundation joined the Colorado Union of Taxpayers and others in filing a “friend-of-the-court” brief.  The lawsuit was brought by the National Federation of Independent Business against the Colorado Secretary of State.  The issue was about whether the fees charged by that government department are excessive and used to cover government activities that should be funded by general fund taxes.

Jim Manley, the attorney who represented the TABOR Foundation et al, commented on the substance and importance of our brief:  “(On September 23) the Colorado Supreme Court issued a narrow ruling against NFIB in its TABOR challenge to the Secretary of State’s business licensing “fees.” The Court’s narrow ruling sidestepped the two issues we addressed in our amicus brief: (1) the proper standard of review for constitutional challenges and (2) the definition of fees vs. taxes. The Court ruled that the business licensing fees were authorized before TABOR’s enactment and—despite changes to the fees since TABOR—the fees were therefore not subject to TABOR’s prospective limits. The ruling reinstates the trial court’s summary judgment in favor of the Secretary of State and likely ends the case.”

The TABOR Foundation chairman observed, “This narrow ruling does little mischief to the Taxpayer’s Bill of Rights,” said Penn Pfiffner.  He continued, “The Court could have, and should have, used the opportunity to honor the TABOR mandate to rule such that the outcome ‘reasonably restrain(s) most the growth of government’.”

To read the Summary Judgement opinion, click (HERE):

To read the Amicus from the Colorado Supreme Court website, please click (HERE):

Sep 24

In its latest ruling, Colorado Supreme Court once again avoids question at heart of TABOR debate

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In its latest ruling, Colorado Supreme Court once again avoids question at heart of TABOR debate

NFIB filed a lawsuit five years ago arguing that fees levied by the secretary of state’s office violated the Taxpayer’s Bill of Rights. The ruling left them unsatisfied.

The Colorado Sun — johnfrank@coloradosun.com

More than 25 years since the Taxpayer’s Bill of Rights won voters approval in Colorado, one question continues to vex policymakers and judges: What qualifies as as tax?

The question sat at the center of a 5-year-old case before the Colorado Supreme Court challenging the fees the secretary of state’s office charges businesses. The 22-page ruling issued by the court Monday, however, once again avoids a direct answer.

What is clear in the decision: The fees the Department of State charges to businesses for registration, licenses and other purposes do not equate to a tax that needs approval for voters under the requirements of TABOR.

The National Federation of Independent Business, which represents small businesses, filed a lawsuit in 2014 challenging this system as unconstitutional. The group argued that the charges to businesses were taxes — rather than fees — because the revenue paid for other unrelated agency services, such as overseeing elections. And if true, any increase in the charges or alteration in the policy would run afoul of TABOR, which mandates such moves need consent from voters.

The state Supreme Court’s decision rejecting the claim affirmed a lower court ruling that sided with the secretary of state and vacated a Court of Appeals determination that kept the case alive. The case started under Republican Secretary of State Scott Gessler and continued under his GOP successor Wayne Williams. But in the end it carried the name of Secretary Jena Griswold, a Democrat, who applauded the decision.

To read the rest of this story, please click (HERE):

Sep 04

Why #TABOR Matters on September 4

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Proposition CC, on the November ballot, will ask Coloradans to permanently give up our tax refunds. State budget experts have estimated that over the next three years that could amount to $1.3 billion tax increase.
 
#TABOR
#ThankGodForTABOR
#VoteNoOnPropCC
#DontGetFooledAgain
#ItsYourMoney
#WhyTABORMatters
Sep 02

Why #TABOR Matters On September 2

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The ballot language of Prop CC begins by claiming “Without increasing taxes…”
If it passes, that means you lose your TABOR tax refund permanently.
That is an increase in taxes.
 
#TABOR
#ThankGodForTABOR
#DontGetFooledAgain
#VoteNoOnPropCC
#WhyTABORMatters
#TABORYes
Aug 29

Referendum C hurt TABOR; Prop CC will do more harm

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They lied to us in 2005, and they are doubling down on this lie in 2019. Colorado voters were sold a bill of goods with Referendum C in 2005, and it is of the utmost importance that we aren’t fooled again with Proposition CC in 2019.

Proponents of Referendum C originally claimed that their measure was “temporary.” The measure was supposed to offer a five-year reprieve from the constitutional limitations created by the Taxpayer’s Bill of Rights (TABOR), allowing some fiscal flexibility for Colorado lawmakers to invest heavily in education and transportation.

Or so they claimed.

To read the rest of this story, click (HERE):

Aug 29

Why #TABOR Matters on August 29

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• In 2005, voters passed Referendum C to provide more than $2 billion each year for roads.
• In 2009, the legislature passed FASTER fees, which provides $250 million each year through higher car registration fees.
• In 2017, the legislature “fixed” the Hospital Provider Fee, which freed up $600 million for roads and education.
• This all means we spend almost $3 billion more per year since 2005, yet our roads are still in terrible condition.
 
Who is accountable?
 
#WhyTABORMatters
Aug 28

Why #TABOR Matters On August 28

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Beware!  The Colorado Fiscal Institute has launched a statewide petition drive for the November 2020 ballot to completely repeal your Taxpayer’s Bill of Rights. The effort is being disguised using TABOR’s designation in statute: Article X, Section 20 of the Colorado State Constitution.