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Abstract

Under the Taxpayer's Bill of Rights ("TABOR"), an amendment to the Colorado Constitution, the Colorado state and local governments are severely restricted in the amount of revenue they can collect and in their ability to set fiscal policy. As a result, TABOR has forced the state and local governments to shrink relative to the economy and has prevented legislators and government officials from altering TABOR's more unworkable provisions. In 2009, the Colorado Supreme Court decided Mesa County Board of County Commissioners v. State, in which the court rightfully restored a modicum of legislative discretion over the budgeting and taxation processes. This Note closely examines the significance and future implications of the court's holding in Mesa County. Ultimately, this Note argues that, although Mesa County was a crucial step in loosening TABOR's grip on the state, further action must be taken to restore the state and local governments 'fiscal health

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