Legal Opinion · Dissent

Colorado Union of Taxpayers Foundation v. City of Aspen

Supreme Court of Colorado

Decided May 21, 2018No. Supreme Court Case 16SC377Published

1DissentJustice Coats

¶ 36 In relieving Aspen of compliance with the popular approval requirements of the Taxpayer's Bill of Rights, I believe the majority so far departs from not only the language and clear intent of the constitutional amendment itself, but also the commonly accepted distinction between charging for something in particular and raising revenue for other governmental purposes, as to call for some response. Notwithstanding its long-overdue critical analysis of the fundamental concepts involved, with much of which I agree, the majority's ultimate decision to uphold Aspen's exaction appears to…

2Cases cited10 opinions

  1. National Federation of Independent Business v. SebeliusSupreme Court of the United States · 2012
  2. San Juan Cellular Telephone Company, Etc. v. Public Service Commission of Puerto RicoCourt of Appeals for the First Circuit · 1992
  3. Barber v. RitterSupreme Court of Colorado · 2008
  4. Empress Casino Joliet Corp. v. Balmoral Racing Club, Inc.Court of Appeals for the Seventh Circuit · 2011
  5. Union Pacific Railroad Company v. Public Utility Commission of the State of Oregon State of OregonCourt of Appeals for the Ninth Circuit · 1990

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