1 Mitchell E. Bean, "GF/GP and SAF Revenue," Economic Outlook and Revenue Estimates for Michigan: FY 2005-06 and FY 2006-07 (State of Michigan House Fiscal Agency, May 2006), 21-22, http://www.house.mi.gov/hfa/PDFs/rev_5-06.pdf (accessed September 17, 2006).

2 Gary S. Olson, "Tobacco Settlement Revenue and Appropriations: An Update," State Notes: Topics of Legislative Interest (State of Michigan Senate Fiscal Agency, November/December 2005), 1, http://www.senate.michigan.gov/sfa/Publications/Notes/ 2005Notes/notesnovdec05gso.pdf (accessed September 17, 2006).

3 See the "Minority Report," written by conferee Patrick Anderson in section 8, "Report on Compliance with Limited Tax General Obligation Bonds," Report of the Commission on the Headlee Amendment, http://www.andersoneconomicgroup.com/modules.php?name=Content& pa=display_aeg&doc_ID=1634#Obligation%20Bonds (accessed September 17, 2006).

4 See Bolt v. City of Lansing, Michigan Supreme Court 1998, for the controlling case in reference to user fees. Summaries of Bolt may also be found in The Headlee Amendment: A Study by the Michigan Law Revision Commission, December 31, 1998, http://council.legislature.mi.gov/files/mlrc/1998/headlee.html.

5 Citizens Research Council of Michigan, Outline of the Michigan Tax System (Lansing, MI: Citizens Research Council of Michigan, February 2006), 44, http://www.crcmich.org/PUBLICAT/1990s/1999/rpt327d.pdf (accessed September 10, 2006).

6 Gary S. Olson, "Stop Overspending Michigan Constitutional Initiative," Senate Fiscal Agency Issue Paper (State of Michigan Senate Fiscal Agency, August 2006), 10, http://www.senate.michigan.gov/sfa/Publications/Issues/ StopOverspending/StopOverSpendingInitiative.pdf (accessed Sept. 17, 2006) (hereafter cited as "Stop Overspending Michigan").

7 Ibid., 9-10. These calculations are based on data presented on pages 9-10.

8 "Stop Overspending Michigan," 10.

9 Ibid.

10 State of Michigan Senate Fiscal Agency, Economic and Budget Stabilization Fund Transfers, Earning and Fund Balance: FY 1977-78 to FY 2004- 2005 (Lansing, MI: State of Michigan Senate Fiscal Agency, March 2006), http://www.senate.michigan.gov/sfa/revenue/BudgetStabilizationFund.PDF (accessed September 17, 2006).

11 "Stop Overspending Michigan," 10. These calculations are based on data presented on page 10.

12 "Stop Overspending Michigan," 9-10.

13 Ibid.

14 Fred Holden, "A Decade of TABOR, Ten Years After: Analysis of the Taxpayer’s Bill of Rights," Issue Paper Number 8-2003 (Golden, CO: The Independence Institute, June 2003), 11, http://www.heartland.org/pdf/17298.pdf (accessed September 17, 2006); Colorado General Assembly Legislative Council Staff, House Joint Resolution 03-1033 Study: TABOR, Amendment 23, the Gallagher Amendment, and Other Fiscal Issues Publication No. 518 (Denver: Colorado General Assembly Legislative Council Staff, September 2003), 28, http://www.state.co.us/gov_dir/leg_dir/lcsstaff/2003/FinalReports/ 03GallagherFinalReport.pdf (accessed September 17, 2006) (hereafter cited as House Joint Resolution 03-1033 Study).

15 "Stop Overspending Michigan," 9 (these calculations are based on data presented on page 9); numerical data from the U.S. Census Michigan population estimate for July 1, 2005 are also used for the calculations presented here.

16 Colorado Joint Budget Committee Staff, Fiscal Year 2005-06 Appropriations Report (Denver: Colorado Joint Budget Committee Staff), 128-129, http://www.state.co.us/gov_dir/leg_dir/jbc/FY05-06apprept.pdf (accessed September 17, 2006); Colorado Joint Budget Committee Staff, Fiscal Year 2006-07 Appropriations Report (Denver: Colorado Joint Budget Committee Staff), 137, http://www.state.co.us/gov_dir/leg_dir/jbc/FY06-07apprept.pdf (accessed September 17, 2006).

17 Kyle Jen, Higher Education (State of Michigan House Fiscal Agency Background Briefing, October 2005), slide nos. 25, 32, http://www.house.mi.gov/hfa/briefings/HigherEd05-06_files/frame.htm (accessed September 17, 2006); Viola Bay Wild, "Community College General Fund Revenue," Community Colleges (State of Michigan House Fiscal Agency Background Briefing, October 2005), slide no. 23, http://www.house.mi.gov/hfa/briefings/Community%20Colleges05-06_files/frame.htm (accessed September 17, 2006).

18 "Stop Overspending Michigan," 10.

19 Jen, Higher Education, slide nos. 25, 32; Wild, "Community College General Fund Revenue," slide no. 23.

20 House Joint Resolution 03-1033 Study, 41-42.

21 Colorado Office of State Planning and Budgeting, Special Report: TABOR – The Taxpayer’s Bill of Rights (Denver: Colorado Office of State Planning and Budgeting, September 2004), 10-11, http://www.state.co.us/gov_dir/govnr_dir/ospb/specialreports/tabor-sep2004.pdf (accessed September 17, 2006).

22 Holden, "A Decade of TABOR," 7.

23 U.S. Department of Labor, Bureau of Labor Statistics, "Local Area Unemployment Statistics," http://www.bls.gov/lau/home.htm, access the Colorado historical data (accessed September 17, 2006, using June 1993 and June 2006 figures for both Colorado and the United States).

24 U.S. Department of Labor, Bureau of Labor Statistics, "Local Area Unemployment Statistics," http://www.bls.gov/lau/home.htm, access the Colorado historical data (accessed September 17, 2006, using June 1982 and June 1992 figures for both Colorado and the United States).

25 U.S. Department of Commerce, Bureau of the Census, Population Division, "Table 1: Annual Estimates of the Population for the United States and States, and for Puerto Rico: April 1, 2000 to July 1, 2005" (NST-EST2005-01), December 22, 2005, http://www.census.gov/popest/states/tables/NST-EST 2005-01.xls (accessed September 17, 2006); U.S. Department of Commerce, Bureau of the Census, Population Division, "Table CO-EST2001-12-00 — Time Series of Intercensal State Population Estimates: April 1, 1990 to April 1, 2000," April 11, 2002, http://www.census.gov/popest/archives/2000s/vintage_2001/ CO-EST 2001-12/CO-EST 2001-12-00.html (accessed September 17, 2006).

26 Alison Acosta Fraser, "Colorado’s Taxpayer’s Bill of Rights Should Not Be Breached," Backgrounder, No. 1873 (Washington, DC: The Heritage Foundation, July 28, 2005), 5, http://www.heritage.org/Research/Taxes/bg1873.cfm (accessed September 17, 2006).

27 U.S. Bureau of the Census, "Table 1"; U.S. Bureau of the Census, "Table CO-EST2001-12-00."

28 Michael J .New and Steven Slivinski, "Dispelling the Myths: The Truth About TABOR and Referendum C," Cato Institute Briefing Papers no. 95 (Washington, DC: Cato Institute, October 24, 2005), 3-4, www.cato.org/pubs/bp/bp95.pdf (accessed September 17, 2006).

29 Ibid.

30 Ibid.

31 Ibid.

32 Chris Atkins, "An Analysis of Misleading Attacks on Colorado’s Taxpayer Bill of Rights," Fiscal Fact No. 23 (Washington, DC: The Tax Foundation, March 25, 2005), 1-3, http://www.taxfoundation.org/publications/show/316.html (accessed September 17, 2006).

33 Karen Lyons and Iris J. Lav, SOS (TABOR) Will Not Jumpstart Michigan’s Economy (Washington, DC: Center on Budget and Policy Priorities, July 18, 2006), 6, http://www.defendmichigan.com/files/s%20economy.pdf (accessed September 17, 2006).

34 U.S. Department of Labor, Bureau of Labor Statistics, "Local Area Unemployment Statistics," http://www.bls.gov/lau/home.htm, access Colorado historical data (accessed September 17, 2006).

35 Federal Deposit Insurance Corporation, "Colorado State Profile: Spring 2005," FDIC State Profiles, updated April 5, 2005, http://www.fdic.gov/bank/analytical/stateprofile/2005_spring/Dallas/ co/CO.xml.html
(accessed September 16, 2006); Tom Locke, "FDIC report: Colorado job growth ‘remarkable,’" The Denver Business Journal, April 7, 2005, http://www.bizjournals.com/denver/stories/2005/04/04/daily32.html (accessed September 17, 2006).

36 House Joint Resolution 03-1033 Study, 97.

37 Colorado Special Report: TABOR, 3.

38 Colorado Fiscal Year 2005-06 Appropriations Report, 17.

39 New and Slivinski, "Dispelling the Myths," 6.

40 John Fryar, "Ref C surplus $4.8 billion," The Longmont Daily Times-Call, June 21, 2006, http://www.longmontfyi.com/Local-Story.asp?ID=8351 (accessed September 17, 2006).

41 Michigan League for Human Services, Proposed Constitutional Spending Limit Poses Grave Threat to Michigan’s Fiscal Health, April 18, 2006, 2, http://www.milhs.org/Media/EDocs/SOSAnalysisREV.pdf (accessed September 17, 2006). All statements in this section are paraphrased facts from this document, produced by the Michigan League for Human Services, a member of the Defend Michigan Coalition.

42 U.S. Bureau of the Census, "Table 1"; U.S. Bureau of the Census, "Table CO-EST2001-12-00"; U.S. Department of Commerce, Bureau of the Census, Population Division, "Intercensal Estimates of the Total Resident Population of States: 1980 to 1990," August 1996, http://www.census.gov/popest/archives/1980s/st8090ts.txt (accessed September 17, 2006).

43 United Health Foundation, America’s Health Rankings: 2005 Edition (Minnetonka, MN: United Health Foundation, 2005), 20, 38, http://www.unitedhealthfoundation.org/shr 2005/ahr05_email.pdf (accessed September 17, 2006); Atkins, "An Analysis of Misleading Attacks," 3-4.

44 U.S. Department of Commerce, Bureau of Economic Analysis, "News Release: State Personal Income 2005," March 28, 2006, data for Colorado, http://www.bea.gov/bea/newsrel/SPINewsRelease.htm (accessed September 17, 2006); U.S. Department of Commerce, Bureau of Economic Analysis, "State BEARFACTS," Colorado, 1992 & 2003, http://www.bea.gov/bea/regional/bearfacts/statebf.cfm (accessed September 17, 2006).

45 Benjamin DeGrow, Counting the Cash for K-12: The Facts about Per-Pupil Spending in Colorado (Golden, CO: The Independence Institute, March 2006), 2, 6, http://www.i2i.org/articles/IB_2006_A_web.pdf (accessed September 17, 2006).

46 "Stop Overspending Michigan," 9-10.

47 Ibid.

48 For more information regarding historical investment earnings of the budget stabilization fund, see State of Michigan Senate Fiscal Agency document, Economic and Budget Stabilization Fund Transfers, Earning and Fund Balance: FY 1977-78 to FY 2004- 2005, http://www.senate.michigan.gov/sfa/revenue/BudgetStabilizationFund.PDF.

49 Olson, "Tobacco Settlement Revenue," 1, 3; "Report Calls for Elimination of ‘Unnecessary’ Supplementals," MIRS Capitol Capsule Issue 28, Vol. XVIII (Lansing, MI: MIRS, February 10, 2000), subscriber service available online at www.mirsnews.com (accessed September 17, 2006).

50 "School Aid Budget Okayed As Legislature Wrestles With Budgets," Michigan Report Vol. 39 Report 119 Art. 02 (Lansing, MI: Gongwer News Service, June 20, 2000), subscriber service available online at www.gongwer.com (accessed September 17, 2006); "Final Budgets Clear Senate As Chamber Nears Finish," Michigan Report Vol. 38 Report 115 Art. 01 (Lansing, MI: Gongwer News Service, June 16, 1999), subscriber service available online at www.gongwer.com (accessed September 17, 2006).

51 See note 48-50.

52 Curtis S. Dubay and Scott A. Hodge, "State Business Tax Climate Index," Background Paper No. 51 (Washington, DC: The Tax Foundation, February 2006), 5-8, http://www.taxfoundation.org/files/bp51.pdf (accessed September 1, 2006).

53 "Stop Overspending Michigan," 10.

54 Proposed Constitutional Spending Limit Poses Grave Threat, 2-3.

55 Carol Hedges, "The Consumer Price Index Does Not Reflect What a State Buys," TABOR: A Proven Failure, Defend Michigan Coalition PowerPoint presentation, April 2006, slide no. 12, http://www.defendmichigan.com/files/Carol-Presentation.ppt (accessed September 17, 2006).

56 Carol Hedges, "CPI Does Not Reflect How Much Faster Costs Rise for the Things that a State Buys," TABOR: A Proven Failure, Defend Michigan Coalition PowerPoint presentation, April 2006, slide no. 13, http://www.defendmichigan.com/files/Carol-Presentation.ppt (accessed September 17, 2006).

57 Kirk Sanderson, "Revenue Changes and Retirement Costs in the Public School Employees’ Retirement System," State Notes: Topics of Legislative Interest (State of Michigan Senate Fiscal Agency, July/August 2006), 5, http://www.senate.michigan.gov/sfa/Publications/Notes/2006Notes/ notesjulaug06ks.pdf (accessed September 17, 2006).

58 The Henry J. Kaiser Family Foundation, et al., Erosion of Private Health Insurance Coverage for Retirees: Findings from the 2000 and 2001 Retiree Health and Prescription Drug Coverage Survey, April 2002, 1-2, http://www.kff.org/insurance/upload/2001-Retiree-Health-and-Prescription- Drug-Coverage-Survey-Chart-Pack.pdf (accessed September 17, 2006).

59 Benjamin D. Stafford and Michael D. LaFaive, "Survey 2006: School Outsourcing Continues to Grow," Mackinac Center Viewpoint on Public Issues V2006-26 (Midland, MI: Mackinac Center for Public Policy, September 1, 2006), http://www.mackinac.org/7886 (accessed September 17, 2006).

60 National Conference of State Legislatures, Legislator Compensation 2005, Updated November 1, 2005, http://www.ncsl.org/programs/legman/about/05salary.htm (accessed September 17, 2006); Michigan Legislative Council, Legislative Services Bureau, 2005-2006 Michigan Manual, 106, http://www.legislature.mi.gov/documents/publications/manual/2005-2006/ 2005-MM-0105-0114-LegMems.pdf (accessed September 17, 2006).

61 Rich Studley, "Michigan Chamber Says SOS Proposal Seriously Flawed," (Lansing, MI: Michigan Chamber of Commerce, July 11, 2006), http://www.michamber.com/nr/july06.asp#sos (accessed September 17, 2006).

62 Defend Michigan Coalition, "Fact Sheet," http://www.defendmichigan.org/content/resources/FACTsheet.doc (accessed September 17, 2006).

63 "Stop Overspending Michigan," 5-6.

64 The text of the proposal was retrieved from http://www.defendmichigan.org/content/resources/MichiganSOS-FINAL.pdf.