On Monday, the Colorado Supreme Court issued its opinion and ruling in UMB Bank v. Landmark Towers Association, 2016SC455, holding that a challenge to the results of a TABOR election brought by a homeowner’s association years after the election took place is subject to, and time barred by, section 1-11-213(4), C.R.S. (2016), which requires an election contest to be filed with a district court no later than 10 days following certification of the election’s results. The case was brought by the homeowner’s association of a condominium development challenging the results of a TABOR election that took place several years ago. The purpose of the election was to form a new metropolitan district that could issue bonds, secured by taxes levied on all owners within the district, to finance new development and infrastructure in the area.