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O O
WEST SC WINTERS
cAttovieys at lam
WILLIAM L. WEST P. O. BOX 127
JERRY D. WINTERS UNITED BANK BUILDING
GREGG A. PARISH
1OOO TENTH STREET
GREELEY. COLORADO 90631
PHONE 303 . 352.4805
March 31 , 1975
TO: Charter Commission
FROM: Wm. L. West
SUBJECT : Limitations on tax levy .
Pursuant to Chairman Johnson ' s request, I re-examined the
question as to whether the Charter may place additional limitations
upon the authority of the commissioners to levy taxes beyond that
contained in the constitution and statutes .
After additional research and thought, I reached the same
conclusion as contained in our prior opinion , that the Charter
cannot change the basic tax structure , both for the reasons ex-
pressed in that opinion and for the following additional reasons :
1 . In my opinion , the very fundamental reason is that taxing
falls within the category of "function" and not "structure " .
2 . C . R. S . (1973) 30-25-201 expressly states that the maximum
levys set out in that section are limitations upon power of the
commissioners to fix the mill levy .
3 . Further , the board of county commissioners is the only
county entity authorized to levy ad valorem taxes and further they
must make the levy or the assessor is duty bound to extend the levys
of the previous years . (C .R.S . (1973 ) 39-1-111 . )
4 . Additional and absolute limitations on changing the mill
levy are found in C .R.S . (1973) 29-1-301 .
5 . The source of ad valorem taxation is the constitution ,
primarily Article X. From Article X, together with other provisions
of the constitution , the statutes relating to taxation have been
developed . None of the sections relating to taxation are referred
to in the constitutional provision relating to home rule . We there-
fore cannot rely upon home rule as a source of authority in this
area.
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75—/04. 61
Page Two
March 31 , 1975
Re : Limitations on tax levy.
6 . Finally , C .R. S . (1973) 39-1-101 declares that it was the
purpose of the general assembly in enacting the general property
tax laws "to prescribe methods by which the actual value of all
taxable property within the state shall be determined, and affix
the percentage at such determined actual value at which all such
property shall be assessed for taxation . To these ends the provisions
of said articles shall be strictly construed . "
From all of the above , I conclude that the State has pre-empted
this area, that the question of taxation and the method thereof,
relates to function and not structure , and that nothing in the con-
stitutional provision granting county home rule provides authority
to change the other constitutional and statutory provisions relating
to taxation .
Respectfully submitted,
m. L . s
WLW: gw
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