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<br />')""" ,>,._ ,.__",_. .,_'.' '":'~",,_,~,- ,., ~C ,_... "", . <br /> <br />· 1 <br />. . <br />" . <br /> <br />COLORADO BAR ASSOCIATION <br />Advance Sheet Headnote <br />September 14, 1998 <br /> <br />No. 97SA303, Campbell v. Orchard Mesa Irrigation District: <br />Taxpayer Bill of Rights (Amendment 1) <br /> <br />The supreme court, in response to a question certified by <br /> <br />the United States District Court for the District of Colorado, <br /> <br />holds that an irrigation district originally formed pursuant to <br /> <br />the act of April 12, 1901, entitled "An Act to provide for the <br /> <br />organization and government of irrigation districts . <br /> <br />" is <br /> <br />not a district for the purposes of Article X, Section 20 <br /> <br />(Amendment 1). Amendment 1 requires districts to hold elections <br /> <br />and obtain voter approval before increasing taxes, spending, or <br /> <br />debt. A "district" includes a local government entity. The <br /> <br />supreme court holds that an irrigation district is not a local <br /> <br />government entity, and therefore is not subject to the <br /> <br />requirements of Amendment 1. <br />