Conflicting Tax Provisions in Colorado Constitution Remain Unresolved

The Colorado Constitution sets a fixed ratio between real property taxes collected from assessments on residential properties and real property taxes collected from assessments on commercial property. For this to happen, the legislature must adjust rates each year as assessments change to maintain that fixed ratio. This means that unless total assessments on each class of property remain the same, the rate on one class will increase and the rate on the other class will decrease. However, the Colorado Constitution also requires that any increase in a tax or tax rate must be approved by voters. These two provisions create a conflict.Because of the conflict between the two provisions, the governor of Colorado, following another provision in the state’s Constitution, asked the Supreme Court to determine which provision should take precedence. The governor was joined in making the request by various local taxing districts and state and local tax officials.What did the Supreme…

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