Case given new life that could throw state’s elections system in flux
Mar. 2, 2017,
The Colorado Court of Appeals on Thursday sent a case back to a lower court that could leave future funding for state and local elections in jeopardy.
The case, filed by the National Federation of Independent Business, claims that businesses carry an unfair burden of the cost of funding state and county elections. The business group hopes to reclaim the revenue, which would potentially throw elections into flux.
The appellate decision is not immediate cause for concern for state officials, as the court is only requiring the lower court to gather more information before making a decision.
“We reverse the summary judgment and remand to the district court with directions to hold further proceedings to determine whether the Business and Licensing charges have been adjusted or increased since the passage of TABOR in 1992, so as to require voter approval for the adjustments,” the Court of Appeals wrote in its decision.
“Depending on the court’s determination, it may need to reach the issue as to whether the Business and Licensing charges constitute a tax or a fee.”
That last statement by the court represents the heart of the case and what could cast uncertainty over elections in Colorado. More broadly, it could throw a curveball to all state departments that are funded by fees.
The question is whether business filings collected by the department qualify as a “fee” or a “tax.”
An effort to reform the Taxpayer’s Bill of Rights, or TABOR, passed its first test on Monday with Republican support. File photo.An effort to reform the Taxpayer’s Bill of Rights, or TABOR, passed its first test on Monday with Republican support, though the legislation faces an uphill battle.
