Roxy Huber

Summary

Justice Coats dissented from the majority's conclusion that the Department of Revenue could continue increasing the coal tax under a pre-TABOR statute without voter approval. He would have treated the increase from fifty-four to seventy-six cents per ton as a tax-rate increase barred by TABOR because the constitutional amendment superseded conflicting statutes, including statutes enacted before TABOR. Justice Eid joined the dissent.