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Nash v. Mikesell
"Jason Mikesell, in his official capacity as Sheriff of Teller County, entered into an agreement with the United States Immigration and Customs Enforcement (ICE) to assist ICE in various ways. Plaintiffs — residents of Teller County — sued to halt the Sheriff’s allegedly unlawful actions implicating use of their taxes. As a matter of first impression, a division of the court of appeals concludes that taxpayer money used to operate a government-created and -controlled enterprise, as described in the Colorado Constitution article 10, section 20(2)(d), and section 24- 77-102(3), C.R.S. 2021, is considered taxes sufficient to confer taxpayer standing. As relevant here, Teller County has a statutory obligation to fund the county jail. See § 17-26-101, C.R.S. 2021 (“There shall be maintained in each county in this state, at the expense of the county, a county jail. . . .”) (emphasis added); § 17- 26-102, C.R.S. 2021 (“The expenses of keeping the jail in good order. . . shall be paid by the county wherein the jail is situated.”) (emphasis added). The division reverses the district court’s order dismissing the complaint for lack of taxpayer standing and remands with directions to reinstate the lawsuit."
[Hats off to my good friend Steve Masciocchi!]