In re: Interrogatory on House Bill 21-1164

temporary tax credits as provided in House Bill 21-1164 without again obtaining voter approval. Here, school district voters previously approved waivers of the applicable TABOR limits; per the erroneous advice of the Colorado Department of Education, the school districts did not implement those waivers; and, in House Bill 21-1164, the General Assembly seeks to eliminate the tax credits at issue simply to effectuate what the voters had previously authorized. In these circumstances, the court perceives nothing in TABOR requiring further voter approval. Accordingly, the court answers the General…