Opinion ID: 2614050
Heading Depth: 1
Heading Rank: 5

Heading: County Question A

Text: The final ballot issue challenged by plaintiffs is County Question A, a lengthy proposal seeking authorization for the County to increase taxes by $6.5 million annually through the imposition of a 0.25% sales and use tax and for the County to issue up to $40 million in bonds payable solely from such sales and use tax revenues, all for the express purpose of acquiring and maintaining trails and open space real property. This question was answered in the affirmative by a majority of the voters in the November 1993 election. The ballot title for County Question A reads in relevant part: SHALL BOULDER COUNTY TAXES BE INCREASED $6.5 MILLION ANNUALLY (FIRST FULL FISCAL YEAR DOLLAR INCREASE) THROUGH A SALES AND USE TAX OF 0.25% (ONE QUARTER OF ONE PERCENT) BEGINNING JANUARY 1, 1994 AND ENDING DECEMBER 31, 2009, WITH PROCEEDS USED FOR TRAILS AND OPEN SPACE ACQUISITION AND MAINTENANCE AS MORE PARTICULARLY SET FORTH IN BOARD OF COUNTY COMMISSIONERS' RESOLUTION 93-174; AND SHALL BOULDER COUNTY DEBT BE INCREASED UP TO $40 MILLION WITH A REPAYMENT COST OF UP TO $50 MILLION PAYABLE SOLELY FROM A PORTION OF THE PROCEEDS OF SAID 0.25% SALES AND USE TAX, WHICH AUTHORIZATION SHALL INCLUDE AUTHORITY TO REFUND SUCH BONDS AND REFUNDING BONDS WITHOUT ADDITIONAL VOTER APPROVAL; AND SHALL BOULDER COUNTY BE AUTHORIZED TO RECEIVE AND SPEND THE FULL REVENUES GENERATED BY SAID 0.25% SALES AND USE TAX AND THE PROCEEDS OF SAID BONDS DURING 1994 AND EACH SUBSEQUENT YEAR WITHOUT LIMITATION OR CONDITION AND WITHOUT LIMITING IN ANY YEAR THE AMOUNT OF OTHER REVENUES THAT MAY BE COLLECTED AND SPENT BY BOULDER COUNTY? SHALL A COUNTY-WIDE ONE QUARTER OF ONE PERCENT (0.25%) SALES AND USE TAX BE IMPOSED IN THE COUNTY OF BOULDER BEGINNING JANUARY 1, 1994 AND ENDING DECEMBER 31, 2009, EXEMPTING THEREFROM SALES AND PURCHASES OF CERTAIN ITEMS, INCLUDING, BUT NOT LIMITED TO, FOOD, FUEL, AND ENERGY FOR RESIDENTIAL LIGHT, HEAT AND POWER, AND MACHINERY AND MACHINE TOOLS, THE NET PROCEEDS OF WHICH SHALL BE EXPENDED FOR ACQUIRING, DEVELOPING NECESSARY ACCESS TO, AND PRESERVING OPEN SPACE REAL PROPERTY... AND WATER RIGHTS TO BE USED IN CONNECTION WITH OPEN SPACE LANDS ...; AND SHALL THE COUNTY OF BOULDER BE AUTHORIZED TO CREATE A SPECIAL FUND TO BE KNOWN AS THE BOULDER COUNTY OPEN SPACE SALES AND USE TAX CAPITAL IMPROVEMENT FUND (THE FUND) AND TO ISSUE SALES AND USE TAX REVENUE BONDS (THE BONDS) IN AN AGGREGATE AMOUNT OF $40 MILLION ... TO BE USED FOR CAPITAL IMPROVEMENTS INCLUDING ACQUISITION OF INTERESTS IN OPEN SPACE REAL PROPERTY ..., AND DEPOSIT A PORTION OF THE REVENUES OF THE SAID SALES AND USE TAX INTO THE FUND, PLEDGED TO THE REPAYMENT OF THE BONDS ..., WHICH AUTHORIZATION SHALL INCLUDE AUTHORITY TO REFUND SUCH BONDS AND REFUNDING BONDS WITHOUT ADDITIONAL VOTER APPROVAL; AND SHALL THE COUNTY OF BOULDER BE AUTHORIZED TO RECEIVE AND EXPEND THE FULL SALES AND USE TAX REVENUES AND THE PROCEEDS OF THE BONDS AND REFUNDING BONDS AUTHORIZED BY THE PASSAGE OF THIS MEASURE, AND TO BUDGET AND APPROPRIATE SUCH REVENUES, PROCEEDS AND EXPENDITURES APART FROM ANY OTHER EXPENDITURE OF THE COUNTY WHICH MAY BE LIMITED PURSUANT TO [AMENDMENT 1], AND THE REVENUES AND PROCEEDS AUTHORIZED FOR COLLECTION, RECEIPT AND EXPENDITURE BY THE PASSAGE OF THIS MEASURE SHALL NOT BE COUNTED IN ANY SUCH FISCAL YEAR SPENDING OR EXPENDITURE LIMITATION; ALL THE FOREGOING BEING IN ACCORDANCE WITH THE PROPOSAL SET FORTH IN RESOLUTION NO. 93-174 OF THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF BOULDER DATED AUGUST 31, 1993. Plaintiffs claim that County Question A violates Amendment 1 in that: (1) its ballot title constitutes an improper consolidation of ballot issues under subdivision 3(a) of Amendment 1; and that (2) the ballot title violates section 1-40-106(2), 1B C.R.S. (1993 Supp.), by presenting two separate questions to the voters and thus creating an ambiguity in the meaning of a yes or no vote on this proposal. The trial court rejected these claims for the reasons stated above in our discussion of School District Question 1 and City Question B. It specifically found that under well-established Colorado law, the bonds involved in County Question A were revenue bonds and, as such, did not constitute bonded debt for purposes of Amendment 1's anti-consolidation clause.