In Re: Interrogatory on House Bill 21-1164 Submitted by the Colorado General Assembly.

Summary

The court answered affirmatively that the General Assembly may require affected school districts to phase out temporary property-tax credits without obtaining additional voter approval under TABOR. It reasoned that the voters had previously waived applicable TABOR revenue limits, the subsequent levy reductions resulted from erroneous administrative guidance, and the legislation merely restores the levies voters had authorized rather than imposing a new tax or tax increase.