The TABOR Amendment (Taxpayers Bill of Rights) is a necessary safeguard against runaway government spending. It requires voter approval for all tax increases, sets a revenue limit for every government in the state and requires any surpluses be returned to taxpayers. However, some local governments have successfully manuevered to keep some types of surpluses.
In November of last year, an attempt to weaken the amendment was put to Colorado voters, in the guise of Prop CC. That proposition was soundly defeated, but despite the clear message from the voters, liberal think tanks are gearing up for a repeal of TABOR, possibly this year.
This cap on taxation has not prevented state and municipal departments from levying new or increased "fees", clearly an indirect form of taxation.
We must always be on our guard to defend this unique amendment, which is a quintessential example of "Government by the people, for the people."