About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

1997 Colorado Attorney General Reports and Opinions 1 (1997)

handle is hein.sag/sagco0051 and id is 1 raw text is: GALE A. NORTON          STATE OF COLORADO            STATE SERVICES BUILDING
Attorney General                                     1525 Sherman Street - 5th Tloor
DEPARTMENT OF LAW         Denver Colorado 80203
MARTHA PHILLIPS ALLBRIGHT                            Phone (303) 8664500
Chief Deputy Attorney General  OFFICE OF THE ATTORNEY GENERAL  FAX  (303) 866-5691
RICHARD A. WESTFALL
Solicitor General
FORMAL
OPINION
No. 97-1
of
March 11, 1997
GALE A. NORTON
Attorney General
This Opinion responds to an inquiry from the State
Comptroller regarding the use of general funds to pay an
enterprise as that term is used in Article X, Section 20 of the
Colorado Constitution (TABOR).
QUESTIONS PRESENTED AND CONCLUSIONS
Whether a designated enterprise, the Division of
Correctional Industries, which provides license plates,
validating tabs and decals under a letter of agreement with the
Department of Revenue is automatically disqualified as an
enterprise because it receives a direct appropriation for such
license plates, tabs and decals.
No. A designated enterprise may continue to qualify as an
enterprise under TABOR, even though it receives a direct
appropriation of monies, so long as the appropriation constitutes
revenues resulting from the provision of goods or services
pursuant to § 24-77-102(7)(b)(II), C.R.S.
BACKGROUND
TABOR was proposed by initiative and was approved by the
voters in the general election on November 3, 1992. This multi-
faceted provision requires voter approval for certain tax
increases and the incurring of multiple fiscal year debts or
financial obligations. It also limits the growth of revenues and
limits spending. See Submission of Interrogatories on Senate
Bill 93-74, 852 P.2d 1 (Colo. 1993). TABOR is included in
Article X of the Colorado Constitution, which deals with revenue.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most