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TABOR FOUNDATION v. REGIONAL TRANSP. DIST.

Supreme Court Case No. 16SC639.

416 P.3d 101 (2018)

2018 CO 29

TABOR FOUNDATION, a Colorado non-profit corporation; and Penn Pfiffner, Petitioners, v. REGIONAL TRANSPORTATION DISTRICT; Lorraine Anderson, Kate Williams, Bonnie Archuleta, Paul Daniel Solano, Barbara Deadwyler, Claudia Folska, Larry Hoy, Bob Broom, Ken Mihalik, Judy Lubow, Natalie Menten, Doug Tisdale, Charles Sisk, Tina Francone, and Jeff Walker, Directors of the Regional Transportation District; Scientific and Cultural Facilities District; Kathy Imel, Damon Barry, Deborah Malden, Dan Hopkins, Rob Johnson, Kendra Black, Peggy Lehmann, Harold Logan Jr., Ann Speer, Lynn Jeffers, and Elaine Torres, Directors of the Scientific and Cultural Facilities District; Colorado Department of Revenue; and Barbara Brohl, Executive Director of the Colorado Department of Revenue, Respondents.

Supreme Court of Colorado.

April 23, 2018.

Attorney(s) appearing for the Case

Attorneys for Petitioners: Mountain States Legal Foundation, Steven J. Lechner , Lakewood, Colorado.

Attorney for Respondents Regional Transportation District and Directors of the Regional Transportation District: Rolf G. Asphaug , Denver, Colorado.

Attorneys for Respondents Scientific and Cultural Facilities District and Directors of the Scientific and Cultural Facilities District: Norton & Smith, P.C., Charles E. Norton , Denver, Colorado Icenogle Seaver Pogue P.C., Alan D. Pogue , Denver, Colorado

Attorneys for Respondents Colorado Department of Revenue and Barbara Brohl: Cynthia H. Coffman , Attorney General, Frederick R. Yarger , Solicitor General, Claudia Brett Goldin , First Assistant Attorney General, Robert H. Dodd, Jr. , Assistant Solicitor General, Denver, Colorado

Attorneys for Amicus Curiae Colorado Municipal League: Butler Snow LLP, Martina Hinojosa , Dee P. Wisor , Denver, Colorado.

En Banc.

¶ 1 The Regional Transportation District and the Scientific and Cultural Facilities District are funded by a broad sales tax with a few exemptions. Originally, the two Districts' sales taxes covered the same items as the State of Colorado's general sales tax. But over the years, lawmakers added...

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