The report by Governing magazine also says the tax structure
stifles business in Colorado. The study blames the Taxpayer's Bill
of Rights for strangling lawmakers' ability to raise taxes.
That bill of rights, or TABOR, added a requirement to
the constitution that voter approval be obtained for any tax
A spokesman for Governor Owens says the governor disagrees with
The state has refunded about three-point-two billion dollars
through 19 refund mechanisms since TABOR was approved in 1992.
There will be no refunds in 2003 because of the economic