of the state TABOR and the city TABOR. We disagree. On November 3, 1992, Colorado voters approved TABOR, an amendment to the Colorado Constitution that circumscribes the revenue, spending, and debt powers of state and local governments. City of Wheat Ridge v. Cerveny, 913 P.2d 1110 (Colo.1996). Under TABOR, “any new tax” must be approved by the voters. Colo. Const. art. X, § 20(4)(a); In re 1999-2000 # 25, 974 P.2d 458 (Colo. 1999). Likewise, the City’s Charter contains an almost identical provision requiring prior voter approval for “any new tax” imposed by the City. Colo. Springs City Charter 7 — 90(d)(1). Because the city TABOR provision mirrors the state constitutional amendment, our analysis applies to both TABOR and city TABOR. See People v. Cooper, 27 P.3d 348 (Colo.2001)(<HOLDING>). To determine whether the street light service
holding that language almost identical to the language in the policy at issue in this case ie due proof conveys discretionary authority holding that when the contract language is unambiguous we take these words to represent the parties intent and the plain meaning of this language governs its interpretation holding when ordinance language is clear courts must give language its plain meaning holding that when language is exactly the same in two statutory provisions the meaning of that language is also identical recognizing that where the statutory language is not ambiguous  the plain and ordinary meaning of the statute must be given effect