Second Regular Session
             Sixty-seventh General Assembly
                    STATE OF COLORADO
                                                 INTRODUCED
 
 
 LLS NO. R10-0176.02 Ed DeCecco                   SCR10-008
                   SENATE SPONSORSHIP
 Brophy, 
 
                    HOUSE SPONSORSHIP
 McNulty, 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Senate Committees
 House Committees
 
 
 State, Veterans & Military Affairs
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
               SENATE CONCURRENT RESOLUTION 10-008 
       Submitting to the registered electors of the state of
            Colorado an amendment to article X of the
            constitution of the state of Colorado, concerning the
            definition of terms related to the requirement that
            there be prior voter approval for certain tax changes,
            and, in connection therewith, defining the terms "tax"
            and "fee".
       
       
                        Resolution Summary
       
            (Note:  This summary applies to this resolution as introduced and
       does not reflect any amendments that may be subsequently adopted.  If
       this resolution passes third reading in the house of introduction, a
       resolution summary that applies to the reengrossed version of this
       resolution will be available at http://www.leg.state.co.us/billsummaries.)
            Section 20 of article X of the state constitution (TABOR) requires
       voter approval in advance for certain district tax changes.  The concurrent
       resolution defines a "tax" to be a charge imposed by a district that is not
       a fee or a fine, but includes a special assessment.  A "fee" is defined to
       mean a charge imposed by a district that, at the time of its creation, is
       intended to:
                 Be levied only to defray the cost of the particular
                 government service provided to those charged;
                 Be reasonably related to the overall cost of that government
                 service; and
                 Not be levied for the purpose of raising revenue for a
                 general public purpose.
       
       
       
            Be It Resolved by the Senate of the Sixty-seventh General Assembly
       of the State of Colorado, the House of Representatives concurring herein:
            SECTION 1.  At the next election at which such question may be
       submitted, there shall be submitted to the registered electors of the state
       of Colorado, for their approval or rejection, the following amendment to
       the constitution of the state of Colorado, to wit:
            Section 20 (2) of article X of the constitution of the state of
       Colorado is amended BY THE ADDITION OF THE FOLLOWING
       NEW PARAGRAPHS to read:
            Section 20.  The Taxpayer's Bill of Rights.  (2)  Term
       definitions.  Within this section: 
            (d.5)  "Fee" means a charge imposed by a district that, at
       the time of its creation, is intended to:
            (I)  Be levied only to defray the cost of the particular
       government service provided to those charged;
            (II)  Be reasonably related to the overall cost of that
       government service; and
            (III)  Not be levied for the purpose of raising any revenue
       for a general public purpose.
            (h)  "Tax" means a charge imposed by a district that is not
       a fee or a fine, but includes a special assessment.
            SECTION 2.  Each elector voting at said election and desirous of
       voting for or against said amendment shall cast a vote as provided by law
       either "Yes" or "No" on the proposition:  "Shall there be an
       amendment to article X of the constitution of the state of
       Colorado, concerning the definition of terms related to the
       requirement that there be prior voter approval for certain tax
       changes, and, in connection therewith, defining the terms "tax"
       and "fee"?"
            SECTION 3.  The votes cast for the adoption or rejection of said
       amendment shall be canvassed and the result determined in the manner
       provided by law for the canvassing of votes for representatives in
       Congress, and if a majority of the electors voting on the question shall
       have voted "Yes", the said amendment shall become a part of the state
       constitution.