Second Regular Session Sixty-seventh General Assembly STATE OF COLORADO INTRODUCED LLS NO. R10-1104.01 Ed DeCecco HCR10-1006 HOUSE SPONSORSHIP McNulty, Acree, Bradford, Gardner B., Gardner C., Gerou, Kerr J., Lambert, May, Nikkel, Waller SENATE SPONSORSHIP Brophy, Penry, Scheffel, Harvey House Committees Senate Committees State, Veterans, & Military Affairs Finance Appropriations HOUSE CONCURRENT RESOLUTION 10-1006 Submitting to the registered electors of the state of Colorado an amendment to section 20 of article X of the constitution of the state of Colorado, concerning prior voter approval for a tax policy change directly causing a net tax revenue gain to any district. 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.) The concurrent resolution eliminates any exceptions to the constitutional requirement that there be voter approval in advance for a tax policy change directly causing a net tax revenue gain to the state or any local government. Be It Resolved by the House of Representatives of the Sixty-seventh General Assembly of the State of Colorado, the Senate 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 of article X of the constitution of the state of Colorado is amended BY THE ADDITION OF A NEW SUBSECTION to read: Section 20. The Taxpayer's Bill of Rights. (4.5) Clarification of voter approval for a tax policy change. There shall be no exceptions to the requirement that there be voter approval in advance for a tax policy change directly causing a net tax revenue gain to any district pursuant to subsection (4) of this section. Such voter approval shall be required regardless of whether the revenue gain exceeds the spending limit set forth in subsection (7) of this section, whether the spending limit has been partially or wholly waived, or any other circumstance. 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 section 20 of article X of the constitution of the state of Colorado, concerning prior voter approval for a tax policy change directly causing a net tax revenue gain to any district?" 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.