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The effects of TABOR on municipal revenues and spending in Colorado
Brown, Tommy M.
University of Colorado at Colorado Springs. Center for Colorado Policy Studies.
University of Colorado at Colorado Springs, Center for Colorado Policy Studies
Colorado Springs, Colo.
Colorado's cities and towns face some of the most restrictive constitutional limits on spending and taxing found in the nation. First, the Gallagher amendment has eroded municipal property tax bases by reducing the residential assessment ratio. In addition the TABOR amendment imposed revenue and spending limits. The impacts of both these amendments, working together and separately have changed municipal governance significantly.
Online resource; title from PDF caption (viewed October 2019)
Tax and expenditure limitations
1 online resource (9 pages) : illustrations, maps