COLORADO MINING ASS'N v. HUBER

No. 09CA0132.

240 P.3d 453 (2010)

COLORADO MINING ASSOCIATION; Twentymile Coal Company; Mountain Coal Company, LLC; Colowyo Coal Company, L.P.; Oxbow Mining, LLC; Trapper Mining Inc.; and Bowie Resources, LLC, Plaintiffs-Appellants, v. Roxy HUBER, in her capacity as Executive Director of the Department of Revenue, State of Colorado; the Colorado Department of Revenue; and the State of Colorado, Defendants-Appellees.

Colorado Court of Appeals, Div. IV.

February 18, 2010.


Attorney(s) appearing for the Case

Moye White LLP, Paul M. Seby , Marian C. Larsen , Denver, Colorado, for Plaintiffs-Appellants.

John W. Suthers , Attorney General, Monica M. Márquez , Deputy Attorney General, Maurice G. Knaizer , Deputy Attorney General, Denver, Colorado, for Defendants-Appellees.


Opinion by Judge CONNELLY.

This appeal involves a constitutional challenge under section (4)(a) of the Colorado Taxpayer Bill of Rights (TABOR), Colo. Const. art. X, § 20(4)(a). Plaintiffs challenge the Department of Revenue's right to implement a pre-TABOR statute that formulaically adjusts the coal severance tax rate based on a general economic index. They contend a taxpayer vote was required because the Department's decision (after a fifteen-year hiatus) to...

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