#TABOR complicates Lower South Platte Water Conservancy mill increase

Lower South Platte Water Conservancy District boundary map.

From The Sterling Journal-Advocate:

Chuck Miller of Fort Morgan has been vocal in opposing action by the LSPWCD to raise its mill levy from 0.5 mill to 1 mill for the 2020 budget year and retaining that level for 2021. Miller contends that the increase is a violation of the TABOR amendment to the Colorado Constitution. He and others have appealed to county commissioners in Logan, Morgan, Sedgwick and Washington counties to refuse to certify the water district’s mill levy…

The group asserts that, although the water conservancy district freed itself from the restrictions of the TABOR amendment in 1996, it still promised not to raise taxes without a vote. The district board, however, takes the position that, when it was formed in 1964, it was statutorily authorized to levy up to 1 mill on real property within the district, and the 1996 “de-Brucing” question allows the district the right to levy up to 1 full mill; the public vote would only be needed if the district wanted to exceed its original allowance of 1 mill.

The mill levy must be certified in each of the four counties covered by the district. Only Sedgwick County, where Commissioner Chairman Donald Schneider also is a member of the LSPWCD board of directors, voted to certify the mill levy. Washington County Commissioner LeAnne Laybourn told the Journal-Advocate Thursday morning that, contrary to what was previously reported, the Washington County Commissioners pulled the water district’s mill levy from a group of levies they were to certify.

Miller said he has gotten conflicting answers to questions about who enforces the provisions of the so-called Taxpayer’s Bill of Rights, a 1992 amendment to the state constitution. TABOR restricts government spending and forbids raising taxes without voter approval.

Colorado Department of Local Affairs spokesperson Brett McPherson told the Journal-Advocate Wednesday that the state has no role in enforcing TABOR.

“TABOR contains the mill levy/tax rate restriction but is locally interpreted and enforced through the courts,” McPherson said. “TABOR is locally enforced by taxpayers, who elect board members and who can also bring a lawsuit against the taxing entity. There is no state agency role in enforcing TABOR.”

According to state statute, if a mill levy is not certified, the county can be instructed to extend the previous year’s mill levy which, in this case, is still 1 mill, since that was certified the previous year.

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