In 1992, Colorado voters approved the Taxpayer’s Bill of Rights, a constitutional amendment designed to restrain growth in government. It took the acronym TABOR, which has extra meaning in Colorado because some of the state's history was shaped by the famous mining baron of the late 1800s, Horace W. Tabor.
TABOR applies to all levels of government in Colorado: state government, cities, counties, school districts and special districts. It is the most restrictive tax and spending limitation in the country.