If a government can’t tax, is it a government?

American flagThat’s the question being explored in an interesting lawsuit that is challenging the legitimacy of Colorado’s Taxpayers’ Bill of Rights(TABOR). In August that lawsuit was allowed to proceed. Under Colorado’s TABOR, a vote of the people is required before taxes can be increased and excess revenues collected must be returned to taxpayers. But, if the state constitution states that taxing (and spending) authority rests in the current elected government, then it is arguably unconstitutional for another provision, in this case TABOR, to override that basic governing authority. Stay tuned for developments in this interesting case.

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