Tabor Not Only Unsound, It's Possibly Unconstitutional

Summary


As implemented, TABOR appears to be unconstitutional. I base this on the Colorado Supreme Court's ruling in the case of Krupp vs. Breckenridge Sanitation District. The case addressed the takings clause in the Fifth Amendment. The court stated, "Because the setting of rates and fees is a legislative function that involves many questions of judgment and discretion, we will not set aside the methodology chosen by an entity with ratemaking authority unless it is inherently unsound." The following paragraphs demonstrate how TABOR is inherently unsound in two issues.

The first issue rests with TABOR's application of the Denver- Boulder-Longmont Consumer Price Index (Denver CPI) to all TABOR- regulated government entities in Colorado. The Bureau of Labor Statistics measures the Denver CPI. A review of the BLS's CPI data indicates large, medium and small cities have different rates of inflation. By extension, why is it appropriate to use the Denver CPI for all communities in Colorado? Has anyone determined if the rate of inflation for Delta, Salida or Pueblo is the same as metro Denver?

See the full content of this document

Extract


Tabor Not Only Unsound, It's Possibly Unconstitutional

The application of the Denver CPI to all areas in Colorado, without demonstrating that this is an appropriate and fair basis upon which taxes are levied, appears ...

See the full content of this document

Sponsored links




ver las páginas en versión mobile | web

ver las páginas en versión mobile | web

© Copyright 2012, vLex. All Rights Reserved.

Contents in vLex United States

Explore vLex

For Professionals

For Partners

Company