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Over Thirty Years after its Passage, Governments are Still Adjusting to the Effects of Colorado’s Taxpayer Bill of Rights
Less than a month into the second regular session of the 75th General Assembly, discussion of reforms to the Colorado Taxpayer Bill of Rights (“TABOR”) have already arisen. This article provides a high-level overview of TABOR, discusses legislative responses to TABOR and its impact on Colorado’s state budget, and explores a recent Colorado Supreme Court opinion demonstrating TABOR’s impact on local government.
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