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CASE ENTRY

Kerr v. Polis

Colorado’s Taxpayer Bill of Rights (TABOR) limits state and local legislators’ power to levy taxes; such measures must instead go to a popular vote and any revenues raised in excess of the prior year’s spending must be refunded to taxpayers. Legislators: Which violates the federal law that gave statehood to Colorado. Tenth Circuit (2016, after a trip to SCOTUS): Legislators, suing on behalf of the legislature, don’t have standing to challenge TABOR. Tenth Circuit (2019): But local gov’ts do.


Tags: 2019, Standing, Tax, Tenth Circuit

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