Legislative declaration
(1) The general assembly finds and declares that:
(a)In 2000, the general assembly enacted the formation of…#
(a) In 2000, the general assembly enacted the formation of a temporary commission on taxation for the purpose of reviewing and reporting on the current system of taxation by state and local governments and making recommendations for modifications;
(b)The state of Colorado and its citizens have experienced…#
(b) The state of Colorado and its citizens have experienced many changes since the last comprehensive review and analysis of tax policy was completed;
(c)The tax structure of the state and local governments in…#
(c) The tax structure of the state and local governments in Colorado has become more complicated and outdated through a long history of incremental and piecemeal modifications made by statutory and constitutional enactments that have resulted in unintended consequences;