User Name: Julianna Wade

Date and Time: Dec 18, 2015

6:26 p.m. EST

Job Number: 27303924

Document(1)
1.

TABOR Found. v. Aden, 2015 Colo. LEXIS 596

Client/Matter: TABOR
Content Type
Cases

Narrowed by
Court: Colorado

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Julianna Wade

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As of: December 18, 2015 6:26 PM EST

TABOR Found. v. Aden

Supreme Court of Colorado
June 29, 2015, Decided
No. 14SC766
Reporter
2015 Colo. LEXIS 596

Petitioner: TABOR Foundation, a Colorado non-profit

corporation, v. Respondents: Douglas Aden, Heather
Barry, Colorado Bridge Enterprise, Colorado
Transportation Commission, Kathy Connell, Kathy
Gilliland, Les Gruen, Gilbert Ortiz, Steve Parker, Trey
Rogers, Gary M. Reiff, and Edward J. Peterson, all in
their Official Capacities as members of the Colorado
Transportation Commission.
Notice: DECISION WITHOUT PUBLISHED OPINION
Prior History: [*1] Court of Appeals Case No.
13CA1621.
Tabor Found. v. Colo. Bridge Enter., 2014 Colo. App.
LEXIS 1336, 2014 COA 106 (2014)

Core Terms

Opinion
Petition for Writ of Certiorari DENIED. EN BANC.
JUSTICE MRQUEZ does not participate.
JUSTICE EID would grant as to the following issues:
Whether an involuntary bridge surcharge levied on
vehicle registration is a tax or a TABOR-exempt fee
when the vehicle does not cross bridges funded by the
surcharge.
Whether a TABOR-exempt enterprise must be operated
as a self-supporting business and the transactions
between the enterprise and customers must be market
exchanges taking place in a competitive, arms-length
manner.
Whether the General Assembly's definition of "grant" in
section 24-77-102(7), C.R.S. (2014), correctly
interpreted the purpose and meaning of TABOR.

surcharge, bridge
Judges: JUSTICE MRQUEZ does not participate.

Julianna Wade