First Regular Session
Sixty-first General Assembly
LLS NO. R97@0808.01 DLC
STATE OF COLORADO
ENGROSSED
BY SENATOR Wattenberg;
also REPRESENTATIVE Adkins.
SENATE JOINT RESOLUTION 97-32
AUTHORIZING THE COMMITTEE ON LEGAL SERVICES TO RETAIN
COUNSEL WITH REGARD TO THE CIVIL ACTIONS CHALLENGING THE CONSTITUTIONALITY
OF SECTION 393136, COLORADO REVISED STATUTES, AS AMENDED,
WHICH RELATES TO THE TAXATION OF POSSESSORY INTERESTS.
WHEREAS, The trial courts' decisions in the cases
denominated Allen S. Black, et al. v. Colorado State Board
of Equalization, Civil Action No. 96 CV 6388, Terry L.
Phillips, et al. v. The Colorado State Board of Equalization,
et al., Case No. 96 CV 6246, and Diane Settle, et al. v.
The Colorado State Board of Equalization, et al., Case No.
96 CV 6149, presently pending in the Denver District Court, may
adversely affect the General Assembly's legislative prerogatives
under the doctrine of separation of powers; and
WHEREAS, It is within the authority of the General
Assembly to enact statutes that govern the application of property
taxes to interests in property and, specifically, through the
enactment of such statutes, to clarify the application of an exemption
to specific fact situations and to recognize changing circumstances;
and
WHEREAS, This legislative prerogative is necessary
to the General Assembly's policymaking functions, because
the representative branch of state government must be able to
balance and resolve vital economic and tax fairness issues in
light of contemporary circumstances; and
WHEREAS, Another important legislative prerogative
to be protected is the General Assembly's ability to bring forth
legislation to address important public policy issues; and
WHEREAS, The pending civil actions challenging the
constitutionality of section 393136, Colorado Revised
Statutes, were filed by the counties of Boulder, Clear Creek,
Eagle, Grand, Jefferson, Montezuma, Pitkin, Routt, and Summit,
which are refusing to carry out the duly enacted law; and
WHEREAS, This refusal by the counties, when viewed
in light of the Colorado Supreme Court's determination that counties
are not independent governmental entities but are political subdivisions
of the state, existing only for the convenient administration
of the state government and created to carry out the will of the
state, Romer v. Bd. of Com'rs, Weld County, Colo., 897
P.2d 779 (Colo. 1995), Board of County Comm'rs v. Love,
172 Colo. 121, 470 P.2d 861 (1970), does not accord with the exercise
of important legislative prerogatives of the General Assembly;
and
WHEREAS, The interest in preserving these and other
legislative prerogatives is an interest of the General Assembly
as an institution and not of the individual members thereof; and
WHEREAS, The Committee on Legal Services, acting
pursuant to section 231001, Colorado Revised Statutes,
may retain counsel to represent the General Assembly as amicus
curiae in an appellate proceeding arising out of the said Denver
District Court cases for the purpose of informing an appellate
court of the General Assembly's interest in preserving said legislative
prerogatives; and
WHEREAS, The Sixtyfirst General Assembly of
the State of Colorado believes that one of its most solemn duties
is to preserve and protect its legislative prerogatives; now,
therefore,
Be It Resolved by the Senate of the Sixtyfirst
General Assembly of the State of Colorado, the House of Representatives
concurring herein:
(1) That it may be in the best interest of the General
Assembly and the State of Colorado that the General Assembly seek
to preserve and protect its legislative prerogatives through
participation in an appellate proceeding arising out of the said
Denver District Court cases as an amicus curiae seeking to uphold
the constitutionality of section 393136, Colorado
Revised Statutes.
(2) That the Committee on Legal Services, in furtherance
of its authority under section 231001, Colorado Revised
Statutes, is hereby authorized and directed to retain legal counsel
to consider the representation of the General Assembly's interests
as provided in this joint resolution.
(3) That the Committee on Legal Services
may retain such legal counsel when the Committee deems such action
appropriate and shall be notified of the commencement of any appellate
proceeding arising out of the said Denver District Court cases
upon receipt by the Office of Legislative Legal Services of notification
from the Attorney General's office that an appeal from a decision
in said Denver District Court cases has been filed with either
the Colorado Court of Appeals or the Colorado Supreme Court.
(4) That, after
conferring with legal counsel, the Committee on Legal Services
may direct legal counsel to represent the General Assembly as
an amicus curiae in such manner as best accomplishes the objectives
of such legal representation.
(5) That a copy of this Resolution
be transmitted to the Attorney General's office.