Huber v. COLORADO MINING ASS'N

Unlike the majority, I believe that in the absence of voter approval the Taxpayer Bill of Rights Amendment to the Colorado Constitution bars the continuous tax rate increases mandated by section 39-29-106 of the revised statutes, and I therefore respectfully dissent. Because I also believe the majority fundamentally misconstrues the problem posed by the continued enforcement of such a statute, I write separately to briefly outline my views.

There can really be no question that TABOR bars increases in tax rates without advance voter approval or that changing the rate at which extracted coal is…