Opinion ID: 1128329
Heading Depth: 2
Heading Rank: 1

Heading: State Revenue Provisions

Text: At the outset, it must be noted that statutes are presumed to be constitutional and that a party asserting the contrary must establish the constitutional infirmity alleged beyond a reasonable doubt. E.g., Palmer v. A.H. Robins Co., 684 P.2d 187 (Colo.1984); People v. Schwartz, 678 P.2d 1000 (Colo.1984). Corsentino, therefore, bears the heavy burden of demonstrating that the funding provisions of the Code violate one or more of these constitutional provisions. At the time this case arose, sections 3, 7 and 8 of article X of the Colorado Constitution [12] contained the following pertinent language: Section 3. All taxes shall be uniform upon each of the various classes of real and personal property located within the territorial limits of the authority levying the tax....