Colorado Union of Taxpayers Foundation, Petitioner v. City of Aspen; Steve Skadron, Adam Frisch, a — Coats, J…

Summary

Justice Coats dissented from the majority's conclusion that Aspen's paper-bag charge was a fee exempt from voter approval under TABOR. He reasoned that the charge was designed to deter bag use and fund broad waste-reduction programs, rather than merely defray the cost of services provided to those who paid it. Justice Hood, dissenting separately, likewise would have treated the charge as a TABOR-regulated tax under the post-TABOR primary-purpose test.