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TABOR Refunds/Mill Levy Credits

Posted by Spencer Rockwell on May. 5, 2022  /    Subscribe 0

I am looking to talk to counties and/or municipalities who use temporary mill levy credits to issue TABOR refunds. Specifically, I want to learn more about how local governments show refunds on their books (e.g., as unearned revenue/liability, expense in the refund year, reduction in revenue in refund year, etc.). Please reach out if you have any information you can share. Thanks!