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The Colorado Constitution limits the amount of revenue, from most sources, that the state government and local governments are permitted to retain and spend or save.  Revenue collected in excess of the constitutional revenue limit, or TABOR limit, must be refunded to taxpayers unless voters authorize retention of the excess amount.  This memorandum presents information on this constitutional requirement and its administration at the state level.

Information technology (IT) is used by every state agency to make operations more efficient and services more widely available to the citizens of Colorado.  Along with other day-to-day expenses of state government, expenses related to IT are paid through the capital construction and operating budget in the state's annual budget bill.

The recently renamed Water Resources and Agriculture Review Committee (WRARC) was created to contribute to and monitor the conservation, use, development, and financing of Colorado's water resources for the general welfare of the state (Section 37-98-102, C.R.S.).  In 2022, the committee charge was updated to include Colorado agriculture issues.  The committee is also required to review statewide planning for water resources. 

Presidents and Speakers of the Colorado General Assembly: A Biographical Portrait from 1876

The Presidents and Speakers in this book are listed in chronological order by the years they held the office of President and/or Speaker. The President's term is four years and the Speaker's term is two years. Some of the Presidents and Speakers did not serve full terms, while others served more than one term.

Pursuant to Section 24-51.1-101, C.R.S., the Pension Review Commission is required to study and develop proposed legislation relating to funding and benefit design of police officers' and firefighters' pensions in the state, which are primarily managed by the Fire and Police Pension Association (FPPA).  In addition, the commission must study and may develop proposed legislation relating to the Public Employees' Retirement Association (PERA).

The Legislative Oversight Committee Concerning Tax Policy (committee) is charged with reviewing the state’s current tax policy and the evaluations of tax expenditures that are statutorily completed by the Office of the State Auditor.  The committee is also charged with oversight of the Task Force Concerning Tax Policy (task force). 

I. PREAMBLE
II. OVERVIEW OF UNIFORM LAW COMMISSION
III. HISTORY
IV. DIVERSITY STATEMENT
V. PROCEDURES
VI. ACTIVITIES OF THE COLORADO COMMISSIONERS
VII. A SUMMARY OF NEW ULC ACTS
VIII. RECOMMENDATIONS FOR ENACTMENT AND FOR OTHER ACTION
IX. ENACTMENT RECORD, TO DATE

Report No. 2022-TE35

Report No. 2022-TE27

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Report No. 2022-TE15