ELR Citation: ELR 20054
No(s). 09CA0132 (Colo. Ct. App. Feb 18, 2010)

A Colorado appellate court reversed a lower court decision to hold that the Colorado Taxpayer Bill of Rights (TABOR) prevented the state from increasing the coal removal tax rate without prior voter approval. The tax rate is determined by a statutory formula, whereby a base rate is periodically adju...