What is TABOR?

Issue Brief
March 3, 2004 Download PDF

Major provisions of the so-called Taxpayer’s Bill of Rights in Colorado

Anti-tax advocates and proponents of drastic reductions in government services claim that Oregon’s past and current spending limits, first enacted in 1979 and revised at the beginning of the economic downturn in 2001, have failed and that a stricter spending limit is needed.1 They have proffered a Colorado constitutional amendment, known as the Taxpayer’s Bill of Rights (TABOR), as a model for changes to the Oregon Constitution.2 This issue brief describes the major provisions of TABOR.

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