C.R.S. § 29-1-203.5 — CO Code / Title 29 / Article 1 / Part 2 / Section 29-1-203.5
29-1-203.5. Separate legal entity established under section 29-1-203 - legal status - author
Status: in_force

29-1-203.5. Separate legal entity established under section 29-1-203 - legal status - authority to exercise special district powers - additional financing powers. (1) (a) Any combination of counties, municipalities, special districts, or other political subdivisions of this state that are each authorized to own, operate, finance, or otherwise provide public improvements, functions, services, or facilities may enter into a contract under section 29-1-203 to establish a separate legal entity to provide any such public improvements, functions, services, or facilities. In addition, such a separate legal entity may be established as authorized by sections 32-19-119 (1)(w.5), 32-22-106 (1)(s.5), 43-1-106 (8)(q.5), and 43-4-806 (6)(p.5). Any separate legal entity established is a political subdivision and public corporation of the state and is separate from the parties to the contract if the contract or an amendment to the contract states that the entity is formed in conformity with the provisions of this section and that the provisions of this section apply to the entity.

(b) A contract establishing a separate legal entity described in paragraph (a) of this subsection (1) must specify:

(I) The name and purpose of the entity and the functions or services to be provided by the entity;

(II) The establishment and organization of a governing body of the entity, which must be a board of directors in which all legislative power of the entity is vested, including:

(A) The number of directors, their manner of appointment, their terms of office, their compensation, if any, and the procedure for filling vacancies on the board;

(B) The officers of the entity, the manner of their selection, and their duties;

(C) The voting requirements for action by the board; except that, unless specifically provided otherwise, a majority of directors constitutes a quorum, and a majority of the quorum is necessary for any action taken by the board.

(2) (a) Except as otherwise provided in paragraph (b) of this subsection (2), a separate legal entity established by contract pursuant to section 29-1-203 may, to the extent provided by the contract or an amendment to the contract and deemed by the contracting parties to be necessary or convenient to allow the entity to achieve its purposes, exercise any general power of a special district specified in part 10 of article 1 of title 32, C.R.S., so long as each of the parties to the contract may lawfully exercise the power.

(b) A separate legal entity established by a contract pursuant to section 29-1-203 that specifies that the provisions of this section apply to the entity may not levy a tax or exercise the power of eminent domain.

(c) A separate legal entity established by contract pursuant to section 29-1-203 shall file a copy of the contract and any amendments to the contract with the division of local government in the department of local affairs and the division shall retain the contract and amendments as a public record.

(3) In addition to any other powers set forth in a contract entered into pursuant to section 29-1-203 that establishes a separate legal entity and specifies that the provisions of this section apply to the entity, such an entity has the following powers:

(a) To issue bonds, notes, or other financial obligations payable solely from revenue derived from one or more of the functions, services, systems, or facilities of the separate legal entity, from money received under contracts entered into by the separate legal entity, or from other available money of the separate legal entity. The terms, conditions, and details of bonds, notes, or other financial obligations, including related procedures and refunding conditions, must be set forth in the resolution of the separate legal entity authorizing the bonds, notes, or other financial obligations and must, to the extent practical, be substantially the same as those provided in part 4 of article 35 of title 31, C.R.S., relating to water and sewer revenue bonds; except that the purposes for which the same may be issued are not limited to the financing of water or sewerage facilities. Bonds, notes, or other financial obligations issued under this paragraph (a) are not an indebtedness of the separate legal entity or the cooperating or contracting parties within the meaning of any provision or limitation specified in the state constitution or law. Each bond, note, or other financial obligation issued under this paragraph (a) must recite in substance that it is payable solely from the revenues and other available funds of the separate legal entity pledged for the payment thereof and that it is not a debt of the separate legal entity or the cooperating or contracting parties within the meaning of any provision or limitation specified in the state constitution or law. Notwithstanding anything in this paragraph (a) to the contrary, bonds, notes, and other obligations may be issued to mature at such times not beyond forty years from their respective issue dates, shall bear interest at such rates, and shall be sold at, above, or below the principal amount thereof, at a public or private sale, all as determined by the board of directors of the separate legal entity. Interest on any bond, note, or other financial obligation issued under this paragraph (a) hereof is exempt from taxation except as otherwise may be provided by law. The resolution, trust indenture, or other security agreement under which bonds, notes, or other financial obligations are issued is a contract with the holders thereof and may contain such provisions as the board of directors of the separate legal entity determine to be appropriate and necessary in connection with the issuance thereof and to provide security for the payment thereof, including, without limitation, any mortgage or other security interest in revenue, money, rights, or property of the separate legal entity.

(b) To acquire, lease, and sell property.

(c) (I) To establish special or local improvement districts within the boundaries of and with the consent of any of the counties, municipalities, special districts, or other political subdivisions that contract to establish the separate legal entity and levy special assessments on property specially benefited by improvements, functions, services or facilities, including forest health projects, as defined in section 37-95-103 (4.9), that the separate legal entity is authorized to provide.

(II) The name of a special or local improvement district must include the name of the separate legal entity that established it.

(III) Assessments must be levied on a frontage, area, zone, or other equitable basis and only:

(A) With the written consent of all of the owners of the property to be assessed; or

(B) Upon approval of a majority of the eligible electors of the district within the special or local improvement district voting thereon.

(IV) The method of creating a special or local improvement district, undertaking the improvements, functions, services, or facilities specified for the improvement district, and levying and collecting assessments for the costs of such undertaking specified for the improvement district shall be, as provided in part 5 of article 25 of title 31 for a special improvement district and as provided in part 6 of article 20 of title 30 for a local improvement district, subject to the following:

(A) The separate legal entity shall have all the rights, powers, and duties of a municipality and its governing body as set forth in parts 5 and 11 of article 25 of title 31 or of a county and its board of county commissioners as set forth in part 6 of article 20 of title 30;

(B) The board of directors of the separate legal entity constitutes the governing body and board of the improvement district;

(C) The board of directors shall appoint officers who shall perform the duties of the officers as set forth in part 5 of article 25 of title 31 or part 6 of article 20 of title 30, as applicable; and

(D) All actions taken by the board of directors pursuant to the provisions of part 5 of article 25 of title 31 shall be by resolution, notwithstanding any reference in said part 5 to action by ordinance.

(3.5) A separate legal entity established by contract pursuant to section 29-1-203 that has issued bonds, notes, or other financial obligations as authorized by paragraph (a) of subsection (3) of this section is subject to the "Public Securities Information Reporting Act", article 58 of title 11, C.R.S., and shall file an annual information report, to the extent practical, in the manner specified in section 11-58-105, C.R.S.

(4) A contract entered into pursuant to section 29-1-203 that establishes a separate legal entity and specifies that the provisions of this section apply to the entity shall provide that, upon dissolution of the separate legal entity, all of its property is transferred to, or at the direction of, one or more of the contracting political subdivisions.
C.R.S. § 29-1-101 — CO Code / Title 29 / Article 1 / Part 1 / Section 29-1-101
29-1-101. Short title
Status: in_force

29-1-101. Short title. This part 1 shall be known and may be cited as the "Local Government Budget Law of Colorado".
C.R.S. § 29-15-101 — CO Code / Title 29 / Article 15 / Section 29-15-101
29-15-101. Short title
Status: in_force

29-15-101. Short title. This article shall be known and may be cited as the "Tax Anticipation Note Act".
C.R.S. § 29-32-106 — CO Code / Title 29 / Article 32 / Section 29-32-106
29-32-106. Maintenance of effort
Status: in_force

29-32-106. Maintenance of effort. (1) For any state fiscal year in which money is appropriated from the financing fund or the support fund in accordance with the requirements of this article, any such money appropriated must supplement and shall not supplant the level of general fund and cash fund appropriations for affordable housing programs for the state fiscal year 2022-23.

(2) For purposes of determining the appropriations for affordable housing programs for the state fiscal year 2022-23, cash fund appropriations do not include any appropriations of money that originated from money the state received from the federal coronavirus state fiscal recovery fund.
C.R.S. § 29-1-301 — CO Code / Title 29 / Article 1 / Part 3 / Section 29-1-301
29-1-301. Levies reduced - limitation
Status: repealed

29-1-301. Levies reduced - limitation. (1) (a) All statutory tax levies for collection in 1989 and thereafter when applied to the total valuation for assessment of the state, each of the counties, cities, and towns not chartered as home rule except as provided in this subsection (1), and each of the fire, sanitation, irrigation, drainage, conservancy, and other special districts established by law shall be so reduced as to prohibit the levying of a greater amount of revenue than was levied in the preceding year plus five and one-half percent plus the amount of revenue abated or refunded by the taxing entity by August 1 of the current year less the amount of revenue received by the taxing entity by August 1 of the current year as taxes paid on any taxable property that had previously been omitted from the assessment roll of any year, except to provide for the payment of bonds and interest thereon, for the payment of any contractual obligation that has been approved by a majority of the qualified electors of the taxing entity, for the payment of expenses incurred in the reappraisal of classes or subclasses ordered by or conducted by the state board of equalization, for the payment to the state of excess state equalization payments to school districts which excess is due to the undervaluation of taxable property, or for the payment of capital expenditures as provided in subsection (1.2) of this section. For purposes of this subsection (1), the amount of revenues received as taxes paid on any taxable property that had been previously omitted from the assessment roll shall not include the amount of such revenues received as taxes paid on oil and gas leaseholds and lands that had been previously omitted from the assessment roll due to underreporting of the selling price or the quantity of oil or gas sold therefrom. In computing the limit, the following shall be excluded: The increased valuation for assessment attributable to annexation or inclusion of additional land, the improvements thereon, and personal property connected therewith within the taxing entity for the preceding year; the increased valuation for assessment attributable to new construction and personal property connected therewith, as defined by the property tax administrator in manuals prepared pursuant to section 39-2-109 (1)(e), C.R.S., within the taxing entity for the preceding year; the increased valuation for assessment attributable to increased volume of production for the preceding year by a producing mine if said mine is wholly or partially within the taxing entity and if said increase in volume of production causes an increase in the level of services provided by the taxing entity; and the increased valuation for assessment attributable to previously legally exempt federal property which becomes taxable if such property causes an increase in the level of services provided by the taxing entity.

(b) For property tax years beginning on or after January 1, 1991, any taxing entity may apply to the division of local government in the department of local affairs for authorization to exclude the following from the computation of the limitation set forth in paragraph (a) of this subsection (1): All or any portion of the increased valuation for assessment attributable to new primary oil or gas production for the preceding year from any producing oil and gas leasehold or land if such oil and gas leasehold or land is wholly or partially within the taxing entity and if such new primary oil or gas production has caused or will cause an increase in the level of services provided by the taxing entity.

(c) Any application submitted by a taxing entity pursuant to paragraph (b) of this subsection (1) shall contain the following information:

(I) An explanation of the causal relationship between the new primary oil or gas production specified in paragraph (b) of this subsection (1) and the increase in the level of services provided or to be provided by the taxing entity;

(II) The statutory mill levy and estimated amount of revenue that the taxing entity would collect if said exclusion is authorized;

(III) The statutory mill levy and estimated amount of revenue that the taxing entity would collect if said exclusion is not authorized;

(IV) The nature and amount of the expenditures which would be made from any increased amount of revenues collected if said exclusion is authorized.

(d) Upon receipt of an application which complies with the provisions of paragraph (c) of this subsection (1), the division of local government may grant or deny authority to the taxing entity to exclude all or any portion of such increased valuation for assessment specified in paragraph (b) of this subsection (1). Any authorization granted pursuant to this paragraph (d) shall specify the amount of such valuation for assessment which may be excluded. If said exclusion is authorized by said division, the taxing entity shall deposit any increased amount of revenues collected as a result of said exclusion into a fund created by the taxing entity which shall consist solely of such revenues. Moneys in such fund shall be used exclusively for any increase in the level of services provided by the taxing entity which occurs as a result of the new primary oil or gas production specified in paragraph (b) of this subsection (1).

(e) Upon receipt of an application which complies with the provisions of paragraph (c) of this subsection (1), the division of local government shall provide a copy of such application to the oil and gas operators of record wherein the taxing jurisdiction the increased valuation from new primary oil and gas production has occurred.

(f) Standing to challenge any determination made by the division of local government pursuant to this subsection (1) shall be limited to the owners of taxable property located wholly or partially within the taxing entity on the date the taxing entity is granted or denied authorization to make an exclusion pursuant to this subsection (1).

(1.2) (a) The limitation provided for in subsection (1) of this section shall not apply for the purpose of raising revenue to pay for capital expenditures. Such revenue shall not be included in determining the limitation in following years. For the purposes of this paragraph (a), "capital expenditure" means an expenditure made by a taxing entity for long-term additions or betterments, which expenditure, under generally accepted accounting principles, is not properly chargeable as an expense of operation and maintenance. This paragraph (a) shall apply to counties, cities, and towns.

(b) If a county imposes an increased mill levy pursuant to paragraph (a) of this subsection (1.2) for a one-time, nonrecurring expenditure for a county road or bridge capital project or county road or bridge capital asset, the county may also request that the division of local government waive application of the provisions of section 43-2-202 (2), C.R.S., to the revenue received from that increased levy. In that event, said division shall notify the governing body of each municipality in the county of the request and of the period of time, not less than twenty days, during which the division will receive comment on the request. In considering whether to waive application of said section 43-2-202 (2), C.R.S., the division shall consider, among other relevant matters, the benefit of the project or asset to the municipalities in the county, the need for the project or asset, and alternative methods of and timing for financing the project or asset. No approval for such waiver shall be granted or continued until the division determines that the property tax revenues in the road and bridge fund, excluding the revenues from such increased levy, for the year for which the increase is imposed bear at least the same proportion to all countywide property tax revenues as in the immediate prior year budget.

(c) Any decision to exceed the limitation for the purpose of raising revenue for capital expenditures pursuant to this subsection (1.2) shall conform with the advertising and public hearing requirements of this paragraph (c). No taxing entity may exceed the limitation to raise such revenue unless the governing board of such taxing entity has advertised its intention to do so and unless such excess has been approved by at least two-thirds of the members of such governing board voting at a public hearing. The advertisement specified in this paragraph (c) shall be in a newspaper published within the taxing entity, and, if there is no newspaper published within the taxing entity, then by publication in a newspaper published within the county which has general circulation within the taxing entity and shall appear twice therein. The second such appearance shall not be more than eight days prior to the date upon which the public hearing is to be held. The advertisement shall be no less than one-quarter page in size and shall have a caption in capital letters in a type no smaller than twenty-four-point stating "a public hearing shall be held to consider increasing your property taxes for capital expenditures". Such advertisement shall be in a type no smaller than eighteen-point and shall not be placed in that portion of the newspaper in which legal notices and classified advertisements appear. Such advertisement shall state that such board will hold a public hearing, at a time and place fixed in the advertisement, and the purpose of such hearing and shall apprise the general public of its right to attend the hearing and make comments regarding the proposed matter. Such advertisement shall also state what the property taxes would be without such excess and what the property taxes will be with such excess and the percentage difference between such property taxes. Any public hearing held pursuant to this paragraph (c) shall be open to the general public. An opportunity shall be provided for all persons to present oral testimony within such reasonable time limits as shall be set by the board conducting the hearing. Prior to the conclusion of the public hearing, the governing board of the taxing entity shall publicly announce the percent by which the mill levy required to raise such excess exceeds the mill levy computed without such excess.

(1.3) Repealed.

(1.5) All property tax revenues, except such revenues as are exempted in subsection (1) of this section, raised from any property tax levied by a taxing entity which is subject to this section, shall be combined for the purpose of determining the total amount of property tax revenue which the taxing entity is allowed to raise subject to the limitation imposed by this section. The limitation shall be applied to such aggregate property tax revenues. However, such aggregate amount shall not include any property tax revenue which is raised by or on behalf of a district, authority, or area which is within but is not comprised of the entire taxing entity and which is raised by a tax upon only property within such district, authority, or area; such property tax revenue is subject to a limitation independent of the limitation which is applied to the taxing entity within which such district, authority, or area is located. No statute establishing a set mill levy or establishing a maximum mill levy or authorizing an additional mill levy for a special purpose shall be construed as authorizing the taxing entity to exceed the limitation imposed by this section.

(1.7) For property tax years commencing on or after January 1, 1988, any taxing entity which is subject to the provisions of this section shall not levy any property tax for purposes which are exempt from the limitation imposed by subsection (1) of this section in an amount which is greater than the amount of revenues required to be raised for such purposes during any year as specified by the provisions of any contract entered into by such taxing entity or any schedule of payments established for the payment of any obligation incurred by such taxing entity. Where bonds, contractual obligations, or capital expenditures have been approved, but actual revenues required for such purposes are not known at the time the levy is set, the taxing entity may base its levy on the estimated revenues which are so required for one year only and in subsequent years the levy shall be based on the actual revenues which are so required. Nothing in this subsection (1.7) shall preclude refunding of any obligation or contract.

(2) If an increase over said limitation is allowed by the division of local government in the department of local affairs or voted by the electors of a taxing entity under the provisions of section 29-1-302, the increased revenue resulting therefrom shall be included in determining the limitation in the following year. However, any portion of such increased revenue which is allowed as a capital expenditure pursuant to section 29-1-302 (1.5) shall not be included in determining the limitation in the following year.

(3) The limitations of this part 3 shall apply to home rule counties unless provisions are included in the county home rule charter which are, as determined by the division of local government, equal to or more restrictive than the provisions of this part 3.

(4) In the event of a consolidation or merger, in whole or in part, of two or more political subdivisions or taxing entities, the surviving entity or the entity assuming service responsibilities shall use a direct proportion of the combined entities' prior year property tax revenues as the base for computing the limitation in the year first succeeding such consolidation or merger.

(5) Repealed.

(6) Where a taxing entity exceeds the limitation imposed by subsection (1) of this section during any year, the division of local government shall order a reduction in the authorized revenue of the taxing entity for the subsequent year in an amount which offsets the excess revenues levied in the preceding year. Such order shall be preceded by notice to the taxing entity of the proposed order and an opportunity for the taxing entity to respond prior to issuance of the order.
C.R.S. § 29-5-102 — CO Code / Title 29 / Article 5 / Part 1 / Section 29-5-102
29-5-102. Impersonating an officer - penalty
Status: repealed

29-5-102. Impersonating an officer - penalty. (Repealed)
C.R.S. § 29-1-114 — CO Code / Title 29 / Article 1 / Part 1 / Section 29-1-114
29-1-114. Record of expenditures
Status: in_force

29-1-114. Record of expenditures. The officer or employee of the local government whose duty it is to disburse moneys or issue orders for the payment of money shall keep in his office a record showing the amounts authorized by the appropriation and the expenditures drawn against the same and also a record of the transfer of moneys from one fund to another and of any authorized additional expenditures as provided in section 29-1-111. Such record shall be kept so that it will show at all times the unexpended balance in each of the appropriated funds or spending agencies. Such officer or employee shall report on such record as may be required by the governing body. No such officer or employee shall disburse any moneys or issue orders for the payment of money in excess of the amount available as shown by said record or report.
C.R.S. § 29-8-117 — CO Code / Title 29 / Article 8 / Section 29-8-117
29-8-117. Public hearing on proposed assessment resolution
Status: in_force

29-8-117. Public hearing on proposed assessment resolution. (1) On the date and at the time and place specified in the aforesaid notice, the governing body shall, in open and public session, hear all arguments relating to the benefits accruing to any tract, block, lot, or parcel of land therein and the amounts proposed to be assessed against any such tract, block, lot, or parcel. The hearing may be adjourned from time to time to a fixed future time and place. After the hearing has been concluded and all persons desiring to be heard have been heard, the governing body shall consider the arguments presented and shall make such corrections in the assessment list as may be considered just and equitable. Such corrections may eliminate, may increase, or may decrease the amount of the assessment proposed to be levied against any piece of property. However, no increase of any proposed assessment shall be valid unless the owner of the property is given notice and an opportunity to be heard.

(2) After such corrections have been made, the governing body shall make a specific finding that no proposed assessment on the corrected assessment list exceeds the benefit to be derived from the improvement by the piece of property to be so assessed and that no piece of property so listed will bear more than its proper proportionate share of the cost of such improvement.
C.R.S. § 29-4-709 — CO Code / Title 29 / Article 4 / Part 7 / Section 29-4-709
29-4-709. Power of board - housing facility plans
Status: in_force

29-4-709. Power of board - housing facility plans. (1) The board shall establish criteria for the financial feasibility of any plan for the development of housing facilities to be undertaken with the proceeds of housing facility loans.

(2) If the authority determines that such plan meets the board's criteria, that private financing is not available on reasonably equivalent terms and conditions, and that the necessary means of financing such plan are available to the authority, the authority may accept such plan.
C.R.S. § 29-25-105 — CO Code / Title 29 / Article 25 / Section 29-25-105
29-25-105. Organization and creation - notice of hearing
Status: repealed

29-25-105. Organization and creation - notice of hearing. (1) The organization of a district shall be initiated by a petition filed in the office of the clerk of the governing body. If such petition is to initiate the organization of a district by a combination, such petition shall be filed in the office of the clerk of each governing body to be included in the combination.

(2) The petition shall be signed by persons who own commercial real property in the service area of the proposed district having a valuation for assessment of not less than fifty percent of the valuation for assessment of all commercial real property in the service area of the proposed district. The petition shall set forth:

(a) The name of the proposed district, which shall include a descriptive name and the words "local marketing district";

(b) A general description of the boundaries and service area of the proposed district;

(c) A general description of the types of services to be provided by the proposed district;

(d) The names of three persons to represent the petitioners, who have the power to enter into agreements relating to the organization of the district; and

(e) A request for the organization of the district.

(3) After receipt of a petition under this section, any local government by ordinance or resolution, or any combination by contract, may create a district that is authorized to exercise the functions conferred by the provisions of this article. Upon creation, the district shall constitute a separate political subdivision and body corporate of the state and shall have all the duties, privileges, immunities, rights, liabilities, and disabilities of a public body politic and corporate.

(4) Any contract, ordinance, or resolution establishing a district shall specify:

(a) The name and purpose of the district;

(b) Voting requirements for district elections;

(c) Subject to the provisions of section 29-25-108, if a governing body of a single local government is not creating the district, the establishment and organization of the board of directors in which all legislative power of the district is vested, including:

(I) The number of directors, which shall be at least five;

(II) The manner of the election or appointment, the qualifications, and the compensation, if any, of the directors and the procedure for filling vacancies;

(III) The officers of the district, the manner of their appointment, and their duties; and

(IV) The voting requirements for action by the board; except that, unless specifically provided otherwise in the contract, a majority of the directors of the board constitutes a quorum and a majority of the board is necessary for action by the board;

(d) The provisions for the distribution, disposition, or division of the assets of the district;

(e) The boundaries of the district, which may not include territory outside of the boundaries of the local government that creates the district. If created by a combination, such a district may not include territory within the boundaries of a municipality that is not a member of the combination, as the boundaries of the municipality exist on the date the district is created, without the consent of the governing body of such municipality and may not include territory within the unincorporated boundaries of a county that is not a member of the combination as the unincorporated boundaries of the county exist on the date the district is created without the consent of the governing body of such county.

(f) The term of the district, which may be for a definite term or until repealed, rescinded, or terminated, and the method, if any, by which it may be repealed, rescinded, or terminated; except that the district or any ordinance, resolution, or contract under which it was organized may not be repealed, terminated, or rescinded so long as the district has bonds outstanding;

(g) If created pursuant to contract, the provisions for amendment of the contract;

(h) The limitations, if any, on the powers granted by this article that may be exercised by the district pursuant to this article; and

(i) If created pursuant to contract, the conditions required when adding or deleting parties to the contract.

(5) No local government shall adopt an ordinance or resolution or enter into a contract establishing a district without holding at least two public hearings thereon in addition to other requirements imposed by law for public notice. The local government shall give notice of the time, place, and purpose of the public hearing by publication in a newspaper of general circulation in the local government at least ten days prior to the date of the public hearing.

(6) No ordinance, resolution, or contract establishing a district pursuant to this section shall take effect unless first submitted to a vote of the registered electors residing within the boundaries of the proposed district. The question of establishing the district shall be submitted to such registered electors at a general election or a special election called for such purpose. Such question may also be proposed to such registered electors at the same time and in the same or a separate question as an election required under section 29-25-112. The district shall not be established unless a majority of the registered electors voting on the establishment of a district at the election vote in favor of the establishment. The election shall be conducted in substantially the same manner as municipal and county elections, and the municipal or county clerk and recorder of each local government in which the election is conducted shall assist the members of the combination of the proposed district in conducting the election.

(7) The petition for organization and creation of the district shall be accompanied by a bond with security approved by the governing body or governing bodies of the members of the combination or a cash deposit sufficient to cover all expenses connected with the proceedings, including any elections, for the organization and creation of the district. If, at any time during the organization proceedings, the governing body or governing bodies determine that the bond first executed or the amount of the cash deposited is insufficient in amount, it may require the execution of an additional bond or the deposit of additional cash within a time to be fixed, not less than ten days thereafter, and, upon failure of the petitioners to file or deposit the bond or cash, the petition shall be dismissed.
C.R.S. § 29-11.8-112 — CO Code / Title 29 / Article 11.8 / Section 29-11.8-112
29-11.8-112. Duties of escort bureau
Status: in_force

29-11.8-112. Duties of escort bureau. (1) Every escort bureau shall refer all prospective escorts or escort bureau runners to the local licensing authority for licensing. Upon termination of employment of any escort or escort bureau runner with an escort bureau, the escort bureau shall notify the local licensing authority of such termination within five days.

(2) The escort bureau shall provide to each escort patron a written contract for services. The contract shall clearly state the name and address of the escort and customer, the type of services to be performed, the length of time such services shall be performed, the total amount of money such services will cost the escort patron, and any special terms or conditions relating to the services to be performed. The contract shall include a statement in clear and concise language that prostitution is illegal in this state and that both parties to an act of prostitution may be punished by both fine and imprisonment and that no act of prostitution shall be performed in relation to the services for which contracted. Each contract shall be numbered and utilized in numerical sequence by the escort bureau. The contract shall be signed by the escort patron and a copy furnished to him or her. The escort bureau shall also retain copies of all such contracts, and one copy of each such contract executed in any calendar month shall be transmitted by the escort bureau to the local licensing authority no later than ten days after the last day of such month. The local licensing authority shall treat such contracts transmitted to them as open public records.

(3) Each escort bureau shall provide to each employee of the escort bureau a written notice that includes:

(a) A statement that human trafficking is prohibited in this state by the provisions of sections 18-3-503 and 18-3-504; and

(b) The name, telephone number, and internet website address of a local, statewide, or national organization that provides assistance to victims of human trafficking and slavery.
C.R.S. § 29-11-108 — CO Code / Title 29 / Article 11 / Part 1 / Section 29-11-108
29-11-108. 911 services enterprise - creation - powers and duties - cash fund - legislative
Status: in_force

29-11-108. 911 services enterprise - creation - powers and duties - cash fund - legislative declaration. (1) The general assembly finds and declares that:

(a) The 911 services enterprise provides valuable benefits and services to telephone service users statewide by funding expenses and costs related to providing emergency telephone service and providing training, education, and other types of support to PSAPs, including in the provision of 911 services and emergency notification services;

(b) By providing the benefits and services specified in subsection (1)(a) of this section, the 911 services enterprise engages in an activity conducted in the pursuit of a benefit, gain, or livelihood, and therefore operates as a business;

(c) Consistent with the determination of the Colorado supreme court in Nicholl v. E-470 Public Highway Authority, 896 P.2d 859 (Colo. 1995), that the power to impose taxes is inconsistent with enterprise status under section 20 of article X of the state constitution, it is the conclusion of the general assembly that the charges imposed by the enterprise is a fee, not a tax, because the charges are imposed for the specific purpose of allowing the enterprise to defray the costs of providing the benefits and services specified in subsection (1)(a) of this section to telephone service users and the charges are imposed at rates that are reasonably calculated based on the cost of the services received by telephone service users;

(d) So long as the 911 services enterprise qualifies as an enterprise for purposes of section 20 of article X of the state constitution, the revenue from the charges imposed by the enterprise is not state fiscal year spending, as defined in section 24-77-102 (17), or state revenues, as defined in section 24-77-103.6 (6)(c), and does not count against either the state fiscal year spending limit imposed by section 20 of article X of the state constitution or the excess state revenues cap, as defined in section 24-77-103.6 (6)(b)(I); and

(e) No other enterprise created simultaneously or within the preceding five years serves primarily the same purpose as the 911 services enterprise, and the 911 services enterprise will generate revenue from charges of less than one hundred million dollars total in its first five fiscal years. Accordingly, the creation of the 911 services enterprise does not require voter approval pursuant to section 24-77-108.

(2) (a) The 911 services enterprise is created in the department. The enterprise is and operates as a government-owned business within the department in order to execute its business purposes specified in subsection (5) of this section by exercising the powers and performing the duties and functions set forth in this section.

(b) The enterprise is a type 1 entity, as defined in section 24-1-105, and exercises its powers and performs its duties and functions under the department.

(3) The enterprise constitutes an enterprise for purposes of section 20 of article X of the state constitution so long as it retains the authority to issue revenue bonds and receives less than ten percent of its total revenue in grants from all Colorado state and local governments combined. So long as it constitutes an enterprise pursuant to this subsection (3), the enterprise is not subject to section 20 of article X of the state constitution.

(4) The enterprise is governed by a board of directors appointed by the governor and must have an odd number of total members. The members of the board consist of a representative of the telecommunications industry and an equal number of representatives of governing bodies serving jurisdictions with populations less than two hundred thousand people, which includes mountain resort communities and communities in the eastern plains of the state, and governing bodies serving jurisdictions with populations greater than two hundred thousand people. The majority of the board must be representatives of governing bodies.

(5) The enterprise's primary powers and duties are to:

(a) Impose a 911 enterprise fee on service users in accordance with subsection (8) of this section;

(b) Distribute funding to governing bodies, PSAPs, statewide 911 organizations, or third parties for the benefit of governing bodies or PSAPs for purposes that are pre-approved by the board of directors of the enterprise and are consistent with applicable statutes, regulations, ordinances, policies, and procedures. The purposes may include:

(I) Funding for training initiatives and programs selected by individual governing bodies or PSAPs for PSAP personnel in emergency call processing, emergency dispatch, emergency notification, PSAP administration, and other subjects intended to improve emergency telephone service and emergency notification service in the state, including:

(A) Funding for training selected by the individual governing bodies or PSAPs regarding de-escalation techniques and behavioral health emergencies;

(B) Funding for the development of training for supporting 911 callers with disabilities as determined by individual governing bodies or PSAPs;

(C) Funding for the development of training for responding to 911 callers who speak languages other than English, including with professional or otherwise qualified interpreters and translators, as determined by individual governing bodies or PSAPs; and

(D) Other 911-related training;

(II) Public education campaigns for the public to include training programs and materials related to proper and appropriate use of 911 services and emergency notification systems, including training for people with accessibility challenges in accessing and interacting with PSAPs. Public education campaigns must use plain language that avoids metaphors and spells out or avoids the use of acronyms in order to allow easier translation of the public education campaign to languages other than English.

(III) Cybersecurity support for services and software, including for emergency telephone services, emergency notification services, and PSAP systems;

(IV) GIS programs for the benefit of governing bodies and PSAPs;

(V) Grant programs that the enterprise may establish for the benefit of governing bodies and PSAPs, which may be limited to reasonably defined classes of governing bodies or PSAPs on the basis of financial need and may have a matching money requirement for receipt;

(VI) Providing matching money for federal, state, or private grants related to basic emergency service, emergency telephone service, or emergency notification services, so long as all expenses to be paid under such grants are allowable pursuant to section 29-11-104 and 9 CFR 47, subpart I, as amended;

(VII) Any other items of benefit for governing bodies and PSAPs as proposed by a group of those entities or by statewide associations representing Colorado 911 stakeholders, provided such expenses are allowable pursuant to section 29-11-104 and 9 CFR 47, subpart I, as from time to time amended; and

(VIII) Any other expenses necessary for the administration of the enterprise and the execution of its activities, including costs for support personnel;

(c) Enter into any contracts necessary for professional and technical assistance or advice and to supply other services related to the conduct of the affairs of the enterprise without being subject to the requirements of the "Procurement Code", articles 101 to 112 of title 24;

(d) By resolution, authorize and issue revenue bonds that are payable only from the fund;

(e) Adopt, amend, or repeal policies for the regulation of its affairs and the conduct of its business consistent with this section; and

(f) Prepare and submit an annual financial report pursuant to subsection (9)(b) of this section.

(6) (a) In addition to the powers and duties set forth in subsection (5) of this section, the enterprise shall use revenue of the enterprise generated from sources other than the 911 enterprise fee to support emergency telephone services and emergency notification services in the state consistent with the provisions of this section, including funding for:

(I) PSAP facilities, services, systems, operations, personnel, training, maintenance, reporting, communications, and call processing and recording systems; and

(II) Other expenses of processing and dispatching calls for assistance from the point a call for assistance reaches a public or commercial network or service to the point that the request for assistance and related information is communicated to first responders, mental health professionals or paraprofessionals, or civilian volunteers for response to the reported incident or circumstance, or is delivered or communicated to other PSAPs for processing or dispatch.

(b) The funding that the enterprise may provide for the purposes set forth in subsection (6)(a) of this section is not subject to the restrictions of section 29-11-104 or 9 CFR 47, subpart I, as amended, applicable to use of proceeds of 911 fees collected from users of telephone or other services.

(7) The enterprise does not have authority over governing bodies or PSAPs.

(8) (a) In furtherance of its business purpose and pursuant to the authority set forth in subsection (5)(a) of this section, the enterprise shall impose the 911 enterprise fee in an amount to be established annually by the enterprise after consulting with the commission. The amount shall not exceed, together with the 911 surcharge imposed by the commission, the limitation of fifty cents per month per 911 access connection set forth in section 29-11-102.3 (1)(a). The enterprise shall establish the 911 enterprise fee before the commission establishes its surcharge pursuant to section 29-11-102.3 (1)(b). The amount of the 911 enterprise fee must be reasonably calculated based on the cost of the services provided by the enterprise and received by telephone service users, and the amount imposed per 911 access connection must be uniform, regardless of the technology used to provide the connection.

(b) For the purpose of minimizing compliance costs for service users and administrative costs for the state, the commission shall collect the 911 enterprise fee on behalf of the enterprise and a service supplier shall collect the 911 enterprise fee from its service users and remit it to the commission in the same manner it collects and remits the commission's surcharge pursuant to section 29-11-102.3.

(c) The commission shall transmit any fees it collects on behalf of the enterprise in accordance with section 29-11-102.3 (3)(c)(I)(B).

(9) (a) The enterprise shall implement appropriate financial controls and shall maintain a separate ledger account for each program, project, initiative, grant, or other significant category of administrative expenses and source of revenue.

(b) (I) On or before June 30, 2026, and on or before June 30 of each year thereafter, the enterprise shall prepare and submit an annual financial report to the legislative council staff and the joint budget committee of the general assembly.

(II) The financial report prepared by the enterprise pursuant to subsection (9)(b)(I) of this section must include the enterprise's projected revenue and expenditures and proposed budget for the following fiscal year.

(III) The enterprise shall post a copy of the enterprise's financial report on the enterprise's public website.

(10) (a) The 911 services enterprise cash fund is created in the state treasury. The fund consists of money credited to the fund in accordance with this section.

(b) The state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund.

(c) Money in the fund is continuously appropriated. The enterprise may expend money from the fund for the purposes outlined in subsection (5) of this section.

(d) The board may seek, accept, and expend gifts, grants, or donations from private or public sources for the purposes of this section, so long as the combination of grants from state and local governments is less than ten percent of the enterprise's total annual revenue.

(e) The fund is subject to all state fiscal and accounting rules.
C.R.S. § 29-4-1204 — CO Code / Title 29 / Article 4 / Part 12 / Section 29-4-1204
29-4-1204. General provisions applicable to a local government's right of first refusal and
Status: in_force

29-4-1204. General provisions applicable to a local government's right of first refusal and right of first offer. (1) Nothing in this part 12 requires a local government to exercise its right of first refusal set forth in section 29-4-1202 or its right of first offer set forth in section 29-4-1203 and a local government must promptly notify a residential seller of its intent not to exercise its right of first offer as set forth in sections 29-4-1203 (4)(b)(II) and (6)(a)(II).

(2) Any action by the local government required or permitted pursuant to this part 12 may be performed, as is applicable and to the extent permitted by law, by the county manager of a county, the mayor or city manager of a city or town, or another officer designated by the governing body of the local government.

(3) Any actions of an agent working on behalf of a residential seller for purposes of this part 12 are attributable to the residential seller. Notwithstanding any other provision of this part 12 to the contrary, a political subdivision or a housing authority in the state that engages in activities to create or preserve affordable housing for an applicable qualifying property is not considered an agent working on behalf of a residential seller for purposes of this part 12.

(4) Nothing within this part 12 limits the local government's ability to condemn an applicable qualifying property acquired pursuant to this part 12 to the extent permitted by applicable law.

(5) If a local government has adopted long-term affordability requirements that are greater than the requirements set forth in this part 12, the local government's requirements apply to this part 12. Nothing in this part 12 overrides any local affordable housing laws.
C.R.S. § 29-1-505 — CO Code / Title 29 / Article 1 / Part 5 / Section 29-1-505
29-1-505. Annual compendium
Status: in_force

29-1-505. Annual compendium. (1) Upon completion of the first calendar year following the completion of the classification of accounts and at the close of each calendar year thereafter, the division of local government in the department of local affairs shall publish or cause to be published an annual compendium of local government as derived from the annual audit reports filed under the provisions of the Colorado local government audit law and shall include audit reports for any fiscal years ending within the calendar year. The compendium shall be arranged by the type of local government and by classes within each type as required by the classification of accounts promulgated under section 29-1-504; but, if an annual compendium of any type of local government is published by any state agency, such compendium may be accepted by the division of local government as a part of the annual compendium set out in this section.

(2) The division, with the approval of the executive director of the department of local affairs, may include such other information as may be deemed important for use by local government officials to promote and encourage sound fiscal management.
C.R.S. § 29-35-402 — CO Code / Title 29 / Article 35 / Part 4 / Section 29-35-402
29-35-402. Definitions
Status: in_force

29-35-402. Definitions. As used in this part 4, unless the context otherwise requires:

(1) "Accessible unit" means a housing unit that:

(a) Satisfies the requirements of the federal "Fair Housing Act", 42 U.S.C. sec. 3601 et seq., as amended;

(b) Incorporates universal design; or

(c) Is either a type A dwelling unit, as defined in section 9-5-101 (10), or a type B dwelling unit, as defined in section 9-5-101 (12).

(2) "Accessory dwelling unit" means an internal, attached, or detached dwelling unit that:

(a) Provides complete independent living facilities for one or more individuals;

(b) Is located on the same lot as a proposed or existing primary residence; and

(c) Includes facilities for living, sleeping, eating, cooking, and sanitation.

(3) "Accessory dwelling unit supportive jurisdiction" means a local government that the department has certified pursuant to section 29-35-404 as an accessory dwelling unit supportive jurisdiction.

(4) "Accessory use" means a structure or the use of a structure on the same lot with, and of a nature customarily incidental and subordinate to, the principal structure or use of the structure.

(5) (a) "Administrative approval process" means a process in which:

(I) A development proposal for a specified project is approved, approved with conditions, or denied by local government administrative staff based solely on its compliance with objective standards set forth in local laws; and

(II) Does not require, and cannot be elevated to require, a public hearing, a recommendation, or a decision by an elected or appointed public body or a hearing officer.

(b) Notwithstanding subsection (5)(a) of this section, an administrative approval process may require an appointed historic preservation commission to make a decision, or to make a recommendation to local government administrative staff, regarding a development application involving a property that the local government has designated as a historic property, provided that:

(I) The state historic preservation office within history Colorado has designated the local government as a certified local government; and

(II) The appointed historic preservation commission's decision or recommendation is based on standards either set forth in local law or established by the secretary of the interior of the United States.

(6) "County" means a county, including a home rule county but excluding a city and county.

(7) "Department" means the department of local affairs.

(8) "Dwelling unit" means a single unit providing complete independent living facilities for one or more individuals, including permanent facilities for cooking, eating, living, sanitation, and sleeping.

(9) "Exempt parcel" means a parcel that is:

(a) Not served by a domestic water and sewage treatment system, as defined in section 24-65.1-104 (5), or is served by a well with a permit that cannot supply an additional dwelling unit;

(b) A historic property that is not within a historic district; or

(c) In a floodway or in a one hundred year floodplain, as identified by the federal emergency management agency.

(10) "Historic district" means a district established by local law that meets the definition of "district" set forth in 36 CFR 60.3 (d).

(11) "Historic property" means a property listed:

(a) On the national register of historic places;

(b) On the Colorado state register of historic properties; or

(c) As a contributing structure or historic landmark by a certified local government, as defined in section 39-22-514.5 (2)(b).

(12) "Local government" means a municipality, county, or tribal nation with jurisdiction in Colorado.

(13) "Local law" means any code, law, ordinance, policy, regulation, or rule enacted by a local government that governs the development and use of land, including land use codes, zoning codes, and subdivision codes.

(14) "Low- and moderate-income household" means a household that is considered low-, moderate-, or medium-income, as determined by the federal department of housing and urban development.

(15) "Metropolitan planning organization" means a metropolitan planning organization under the "Federal Transit Act of 1998", 49 U.S.C. sec. 5301 et seq., as amended.

(16) "Municipality" means a home rule or statutory city or town, territorial charter city or town, or city and county.

(17) "Objective standard" means a standard that:

(a) Is a defined benchmark or criterion that allows for determinations of compliance to be consistently decided regardless of the decision maker; and

(b) Does not require a subjective determination concerning a development proposal, including but not limited to whether the application for the development proposal is:

(I) Consistent with master plans, or other development plans;

(II) Compatible with the land use or development of the area surrounding the area described in the application; or

(III) Consistent with public welfare, community character, or neighborhood character.

(18) "Restrictive design or dimension standard" means a standard in a local law that:

(a) Requires an architectural style, building material, or landscaping that is more restrictive for an accessory dwelling unit than for a single-unit detached dwelling in the same zoning district;

(b) Does not allow for accessory dwelling unit sizes between five hundred and seven hundred fifty square feet;

(c) Requires side setbacks for an accessory dwelling unit that are larger than the side setbacks required for a primary dwelling unit in the same zoning district;

(d) Requires a rear setback for an accessory dwelling unit that is larger than the greater of:

(I) The rear setback required for other accessory building types in the same zoning district; or

(II) Five feet;

(e) Is a more restrictive minimum lot size standard for an accessory dwelling unit than for a single-unit detached dwelling in the same zoning district; or

(f) Applies more restrictive aesthetic design or dimensional standards to accessory dwelling units that are factory-built residential structures, as defined in section 24-32-3302 (10), than other accessory dwelling units.

(19) (a) "Short-term rental" means the rental of a lodging unit for less than thirty days. As used in this subsection (19), "lodging unit" means any property or portion of a property that is available for lodging; except that the term excludes a hotel or motel unit.

(b) Notwithstanding subsection (19)(a) of this section, a local government may apply its own definition of "short-term rental" for purposes of this part 4.

(20) "Single-unit detached dwelling" means a detached building with a single dwelling unit on a single lot.

(21) "Subject jurisdiction" means either:

(a) A municipality that both has a population of one thousand or more, as reported by the state demography office, and is within a metropolitan planning organization; or

(b) The portion of a county that is both within a census designated place with a population of forty thousand or more, as reported in the most recent decennial census, and within a metropolitan planning organization.

(22) "Tandem parking space" means a parking space that is located either in front of or behind one or more other parking spaces that share the same point of access.

(23) "Universal design" means any dwelling unit designed and constructed to be safe and accessible for any individual regardless of age or abilities.

(24) "Visitable unit" means a dwelling unit that a person with a disability can enter, move around the primary entrance floor of, and use the bathroom in.
C.R.S. § 29-3-117 — CO Code / Title 29 / Article 3 / Section 29-3-117
29-3-117. Application of proceeds
Status: in_force

29-3-117. Application of proceeds. (1) The proceeds from the sale of any bonds shall be applied only for the purpose for which the bonds were issued and if, for any reason, any portion of such proceeds are not needed for the purpose for which the bonds were issued, such unneeded portion of the proceeds shall be applied to the payment of the principal of or the interest on the bonds.

(2) The cost of acquiring any project shall be deemed to include the actual cost of acquiring a site and the cost of the construction of any part of a project which may be constructed (including architects' and engineers' fees), the purchase price of any part of a project that may be acquired by purchase, and all expenses in connection with the authorization, sale, and issuance of the bonds to finance such acquisition.
C.R.S. § 29-25-112 — CO Code / Title 29 / Article 25 / Section 29-25-112
29-25-112. Power to levy tax - repeal
Status: repealed

29-25-112. Power to levy tax - repeal. (1) (a) In addition to any other means of providing revenue for a district, the board has the power within the district to levy a marketing and promotion tax on the purchase price paid or charged to persons for rooms or accommodations as included in the definition of "sale" in section 39-26-102 (11). Such tax shall be specified in the petition organizing the district under section 29-25-105. No such tax shall take effect unless approved by a majority of the eligible electors voting thereon at a general election or a special election called for such purpose. If a district seeks to use the tax revenue for a purpose specified in subsection (1)(e)(I)(D) or (1)(e)(I)(E) of this section, then the ballot issue authorizing the use must specify how the district will spend the tax revenue under either subsection. If the allowable uses of revenue from a tax approved by voters prior to January 1, 2022, do not include an additional authorized use added to section 29-25-111 (1)(e) after January 1, 2022, the district shall not use the tax revenue for the additional use unless subsequently approved by voters at a general election or a special election. If, after January 1, 2022, there is a new tax created or the allowable uses of an existing tax are expanded, at least ten percent of the tax revenue must be used for purposes that were authorized under section 29-25-111 (1)(e) prior to January 1, 2022. Elections held pursuant to this section shall be conducted in substantially the same manner as municipal or county elections and in accordance with the provisions of section 20 of article X of the state constitution. The municipal or county clerk and recorder of each local government in which the election is conducted shall assist the district in conducting the election. The district shall pay the costs incurred by each local government in conducting such an election. No money of the district may be used to urge or oppose passage of an election required under this section.

(b) (I) [Editor's note: This version of subsection (1)(b)(I) is effective until July 1, 2025.] The marketing and promotion tax shall be collected, administered, and enforced, to the extent feasible, pursuant to section 29-2-106.

(b) (I) [Editor's note: This version of subsection (1)(b)(I) is effective July 1, 2025.] The marketing and promotion tax shall be collected, administered, and enforced as specified in part 2 of article 2 of title 29.

(II) The department of revenue shall perform, on an annual basis, an analysis to determine the net incremental cost of such collection, administration, and enforcement. The department of revenue shall retain only the amount determined to be necessary by the cost analysis, and in no event shall that amount exceed three and one-third percent of the amount collected. Such amount retained shall be transmitted to the state treasurer who shall credit the same to the general fund and such amount shall be subject to appropriation by the general assembly for the net incremental cost of such collection, administration, and enforcement.

(c) A marketing and promotion tax levied in accordance with this section is in addition to any other sales or use tax imposed pursuant to law.

(2) (a) Prior to July 1, 2014, any person or entity providing rooms or accommodations as included in the definition of "sale" referred to in paragraph (a) of subsection (1) of this section shall be liable and responsible for the payment of an amount equivalent to a percentage rate set by the board of all such sales made and shall quarterly, unless otherwise provided by law, make a return to the executive director of the department of revenue for the preceding tax-reporting period and remit an amount equivalent to such percentage rate on such sales to said executive director.

(b) This subsection (2) is repealed, effective July 1, 2025.

(3) [Editor's note: This version of subsection (3) is effective until July 1, 2025.] Beginning July 1, 2014, any person or entity providing rooms or accommodations as included in the definition of "sale" referred to in paragraph (a) of subsection (1) of this section shall be liable and responsible for the payment of an amount equivalent to a percentage rate set by the board of all such sales made and shall make a return to the executive director of the department of revenue for the preceding tax-reporting period and remit an amount equivalent to such percentage rate on such sales to said executive director with the same filing frequency as the person or entity remits and files sales tax pursuant to section 39-26-105, C.R.S.

(3) [Editor's note: This version of subsection (3) is effective July 1, 2025.] Any person or entity providing rooms or accommodations as included in the definition of "sale" referred to in subsection (1)(a) of this section shall be liable and responsible for the payment of an amount equivalent to a percentage rate set by the board of all such sales made and shall make a return to the executive director of the department of revenue as specified in part 2 of article 2 of this title 29.
C.R.S. § 29-4-719.1 — CO Code / Title 29 / Article 4 / Part 7 / Section 29-4-719.1
29-4-719.1. Economic development fund
Status: repealed

29-4-719.1. Economic development fund. (1) There is hereby created in the authority the economic development fund. The authority shall deposit into such economic development fund:

(a) Any moneys appropriated and made available by the state for purposes of such economic development fund;

(b) Any proceeds from the sale of bonds to the extent provided in the resolutions of the authority authorizing the issuance thereof; and

(c) Any moneys which may be made available by or to the authority from any other sources for the purposes of such economic development fund.

(2) Moneys held in the economic development fund shall be expended by the authority for the following purposes:

(a) To pay the principal of, premium, if any, and interest on bonds issued by the authority pursuant to this part 7 to finance the authority's economic development program;

(b) To finance projects or provide capital as provided in this part 7;

(c) To provide guaranties, insurance, coinsurance, or reinsurance as provided in this part 7 and to establish reserves therefor by separate accounts or in such other manner as may be determined by the board in its sole discretion;

(d) Notwithstanding the provisions of section 29-4-730, to make equity investments in business enterprises, including but not limited to direct investments in such business enterprises, investments in a legal entity which makes investments in such enterprises, and investments in an investment fund which makes investments in such enterprises, on such terms and conditions and as evidenced by such certificates, instruments, or documents, all as may be determined by the board in its sole discretion; except that properties, or revenues of the authority, other than the amount of such investments, shall not be placed at risk on account of such investments, and neither the authority nor the members of the board or employees of the authority shall be personally liable for the debts or obligations of the business enterprises in which such investments are made; and

(e) Notwithstanding the provisions of sections 29-4-710.5 and 29-4-710.6, and upon a finding by the board that investment in, or purchase or participation in the purchase of, loans or interests therein is necessary or useful to the financing of projects or the provision of capital to business enterprises, to invest in, purchase, or participate in the purchase from lenders of loans to finance projects or provide capital to business enterprises if such loans shall be insured or guaranteed, in whole or in part, by the federal government or by an agency or instrumentality thereof.

(f) Repealed.

(3) Moneys held in the economic development fund may be transferred to any of the other funds created by the authority pursuant to this part 7.

(4) (a) There is hereby created within the economic development fund the Colorado strategic seed fund, which fund shall be administered by the authority in consultation with the Colorado strategic seed fund council created in section 29-4-735. The Colorado strategic seed fund is established for the purpose of providing seed capital to small businesses. For the purposes of this subsection (4), "seed capital" means moneys which are provided for: The preparation of a business plan, the performance of an initial market analysis, the assembling of a management team, the initial legal and accounting work, the development of a working prototype of a product or process, the development of follow-up financing, and such similar purposes as may be determined by the board.

(b) The general assembly may make appropriations to the department of local affairs for the Colorado strategic seed fund. Any moneys not used to make loans shall remain in said fund and shall not be transferred to or revert to the general fund of the state at the end of any fiscal year. Any interest earned on the investment or deposit of moneys in the Colorado strategic seed fund shall remain in the fund and shall not be credited to the general fund of the state.

(c) The authority shall utilize moneys in the Colorado strategic seed fund to make loans to operating seed funds. Such loans shall be made only if the board determines that:

(I) The businesses to be assisted are small businesses with no prior sales or small businesses with existing sales, which small businesses are undergoing substantial changes in their businesses or product lines;

(II) No professional or institutional investor has made any prior investment in any business to be assisted prior to the investment by the operating seed fund;

(III) The businesses to be assisted have the potential to be rapidly growing businesses or value-added businesses which have the potential of having a long-term presence in Colorado's economy and the amount invested by any operating seed fund in businesses outside of Colorado do not exceed more than fifty percent of the capital of the operating seed fund;

(IV) Private sector financial support equal to the amount of any loan will be obtained by an operating seed fund. The authority may make a preliminary commitment of funds to an operating seed fund before the private sector financial support is obtained, but the authority shall not close the loan until at least one-third of the private sector financial support has been contributed, with the remainder to be paid not later than two years after the date of closing.

(d) The authority shall establish criteria for making loans to operating seed funds, and such criteria shall include qualifications for the managers of such funds. The authority shall consult with the Colorado strategic seed fund council as to the criteria for determining which operating seed funds shall be eligible to receive loans from the fund, and no more than one operating seed fund, which fund shall be the rural economic development seed fund created in paragraph (g) of this subsection (4), shall be assisted pursuant to this subsection (4).

(e) Loans made by the authority to operating seed funds shall be in the form of nonrecourse, noncompounding loans bearing interest, which shall be accrued at a rate determined by the board. The principal and accrued interest on any such loan shall be due not later than the initially scheduled termination date of the operating seed fund or ten years from the date of closing of the loan, whichever date is earlier.

(f) The authority may require that an operating seed fund receiving a loan under this subsection (4) submit a quarterly financial statement, an audited annual financial statement, and such other reports regarding its finances and operations as the board determines to be necessary or appropriate.

(g) Of the seed funds established pursuant to paragraph (d) of this subsection (4), one shall be a rural economic development seed fund, which shall be established for the purpose of assisting economic development in rural areas of Colorado. The moneys in the rural economic development seed fund shall be used to assist value-added businesses, and all of the provisions of this subsection (4) relating to loans made by the authority to operating seed funds shall also apply to the rural economic development seed fund. The salary of the fund manager shall be paid out of moneys appropriated to the fund by the general assembly and not from matching private sector funds.
C.R.S. § 29-1-204 — CO Code / Title 29 / Article 1 / Part 2 / Section 29-1-204
29-1-204. Establishment of separate governmental entity
Status: reserved

29-1-204. Establishment of separate governmental entity. (1) Any combination of cities and towns of this state which are authorized to own and operate electric systems may, by contract with each other or with cities and towns of any adjoining state, establish a separate governmental entity, to be known as a power authority, to be used by such contracting municipalities to effect the development of electric energy resources or production and transmission of electric energy in whole or in part for the benefit of the inhabitants of such contracting municipalities.

(2) Any contract establishing such separate governmental entity shall specify:

(a) The name and purpose of such entity and the functions or services to be provided by such entity;

(b) The establishment and organization of a governing body of the entity, which shall be a board of directors in which all legislative power of the entity is vested, including:

(I) The number of directors, their manner of appointment, their terms of office, their compensation if any, and the procedure for filling vacancies on the board;

(II) The officers of the entity, the manner of their selection, and their duties;

(III) The voting requirements for action by the board; except that, unless specifically provided otherwise, a majority of directors shall constitute a quorum, and a majority of the quorum shall be necessary for any action taken by the board;

(IV) The duties of the board which shall include the obligation to comply with the provisions of parts 1, 5, and 6 of this article;

(c) Provisions for the disposition, division, or distribution of any property or assets of the entity;

(d) The term of the contract, which may be continued for a definite term or until rescinded or terminated, and the method, if any, by which it may be rescinded or terminated; except that such contract may not be rescinded or terminated so long as the entity has bonds, notes, or other obligations outstanding, unless provision for full payment of such obligations, by escrow or otherwise, has been made pursuant to the terms of such obligations.

(3) The general powers of such entity shall include the following powers:

(a) To develop electric energy resources and produce or transmit electric energy in whole or in part for the benefit of the inhabitants of the contracting municipalities;

(b) To make and enter into contracts, including, without limitation, contracts with cities and towns in any adjoining state, irrespective of whether such cities and towns are parties to the contract establishing the separate governmental entity;

(c) To employ agents and employees;

(d) To acquire, construct, manage, maintain, or operate electric energy facilities, works, or improvements or any interest therein;

(e) To acquire, hold, lease (as lessor or lessee), sell, or otherwise dispose of any real or personal property, commodity, or service;

(f) To condemn property for public use, if such property is not owned by any public utility and devoted to such public use pursuant to state authority;

(g) To incur debts, liabilities, or obligations;

(h) To sue and be sued in its own name;

(i) To have and use a corporate seal;

(j) To fix, maintain, and revise fees, rates, and charges for functions, services, or facilities provided by the entity;

(k) To adopt, by resolution, regulations respecting the exercise of its powers and the carrying out of its purposes;

(l) To exercise any other powers which are essential to the provision of functions, services, or facilities by the entity and which are specified in the contract;

(m) To do and perform any acts and things authorized by this section under, through, or by means of an agent or by contracts with any person, firm, or corporation;

(n) To deposit moneys of the power authority not then needed in the conduct of the power authority affairs in any depository authorized in section 24-75-603, C.R.S. For the purpose of making such deposits, the board of directors may appoint, by written resolution, one or more persons to act as custodians of the moneys of the power authority. Such persons shall give surety bonds in such amounts and form and for such purposes as the board requires.

(o) To acquire or cross railroad rights-of-way in the manner set forth in section 40-5-105, C.R.S.

(4) The separate governmental entity established by such contracting municipalities shall be a political subdivision and a public corporation of the state, separate from the parties to the contract, and shall be a validly created and existing political subdivision and public corporation of the state, irrespective of whether a contracting municipality, including a city or town of an adjoining state, withdraws (whether voluntarily, by operation of law, or otherwise) from such entity subsequent to its creation under circumstances not resulting in the rescission or termination of the contract establishing such entity pursuant to its terms. It shall have the duties, privileges, immunities, rights, liabilities, and disabilities of a public body politic and corporate. The provisions of articles 10.5 and 47 of title 11, C.R.S., shall apply to moneys of the entity.

(5) The bonds, notes, and other obligations of such separate governmental entity shall not be the debts, liabilities, or obligations of the contracting municipalities.

(6) The contracting municipalities may provide in the contract for payment to the separate governmental entity of funds from proprietary revenues for services rendered by the entity, from proprietary revenues or other public funds as contributions to defray the cost of any purpose set forth in the contract, and from proprietary revenues or other public funds as advances for any purpose subject to repayment by the entity.

(7) (a) To carry out the purposes for which the separate governmental entity was established, the entity is authorized to issue bonds, notes, or other obligations payable solely from the revenues derived or to be derived from the function, service, or facility or the combined functions, services, or facilities of the entity or from any other available funds of the entity. The terms, conditions, and details of said bonds, notes, and other obligations, the procedures related thereto, and the refunding thereof shall be set forth in the resolution authorizing said bonds, notes, or other obligations and shall, as nearly as may be practicable, be substantially the same as those provided in part 4 of article 35 of title 31, C.R.S., relating to water and sewer revenue bonds; except that the purposes for which the same may be issued shall not be so limited and except that said bonds, notes, and other obligations may be sold at public or private sale. Bonds, notes, or other obligations issued under this subsection (7) shall not constitute an indebtedness of the entity or the cooperating or contracting municipalities within the meaning of any constitutional or statutory limitation or other provision. Each bond, note, or other obligation issued under this subsection (7) shall recite in substance that said bond, note, or other obligation, including the interest thereon, is payable solely from the revenues and other available funds of the entity pledged for the payment thereof and that said bond, note, or other obligation does not constitute a debt of the entity or the cooperating or contracting municipalities within the meaning of any constitutional or statutory limitations or provisions. Notwithstanding anything in this section to the contrary, such bonds, notes, and other obligations may be issued to mature at such times not beyond forty years from their respective issue dates, shall bear interest at such rates, and shall be sold at, above, or below the principal amount thereof, all as shall be determined by the board of the entity. Notwithstanding anything in this section to the contrary, in the case of short-term notes or other obligations maturing not later than one year from the date of issuance thereof, the board of the entity may authorize officials of the entity to fix principal amounts, maturity dates, interest rates, and purchase prices of any particular issue of such short-term notes or obligations, subject to such limitations as to maximum term, maximum principal amount outstanding, and maximum net effective interest rates as the board shall prescribe by resolution. Such action may be taken by the board of the entity only at a public meeting preceded by adequate notice, and the action of the board shall be properly recorded on the permanent records of the board.

(b) The resolution, trust indenture, or other security agreement under which any bonds, notes, or other obligations are issued shall constitute a contract with the holders thereof, and it may contain such provisions as shall be determined by the board of the entity to be appropriate and necessary in connection with the issuance thereof and to provide security for the payment thereof, including, without limitation, any mortgage or other security interest in any revenues, funds, rights, or properties of the entity. The bonds, notes, and other obligations of the entity and the income therefrom shall be exempt from taxation, except inheritance, estate, and transfer taxes.

(8) A separate governmental entity established by contracting municipalities shall, if the contract so provides, be the successor to any nonprofit corporation, agency, or other entity theretofore organized by the contracting municipalities to provide the same function, service, or facility, and such separate governmental entity shall be entitled to all rights and privileges and shall assume all obligations and liabilities of such other entity under existing contracts to which such other entity is a party.

(9) The authority granted pursuant to this section shall in no manner limit the powers of governments to enter into intergovernmental cooperation or contracts or to establish separate legal entities pursuant to the provisions of section 29-1-203 or any other applicable law or otherwise to carry out their powers under applicable statutory or charter provisions, nor shall such authority limit the powers reserved to cities and towns by section 2 of article XI of the state constitution. Nothing in this part 2 constitutes a legislative declaration of preference for electric systems owned by separate governmental entities over electric systems owned by other or different entities.

(10) For the purposes of subsection (1), paragraph (b) of subsection (3), and subsection (4) of this section, "cities and towns of any adjoining state" means any city or town located in any state sharing a common border with the state of Colorado which owns an electric system and which is located not more than fifteen miles from the common border of the state of Colorado and such adjoining state.
C.R.S. § 29-3-101 — CO Code / Title 29 / Article 3 / Section 29-3-101
29-3-101. Short title
Status: in_force

29-3-101. Short title. This article shall be known and may be cited as the "County and Municipality Development Revenue Bond Act".
C.R.S. § 29-5-502 — CO Code / Title 29 / Article 5 / Part 5 / Section 29-5-502
29-5-502. Required program - reimbursement
Status: in_force

29-5-502. Required program - reimbursement. (1) An employer shall participate in a multiple employer behavioral health trust in order to provide the program specified in this section for its firefighters. If at any time the funding provided pursuant to subsection (3) of this section is insufficient to cover the cost of the program required by this section, then the requirement to participate in the program becomes optional pursuant to section 29-1-304.5.

(2) A trust shall provide a program planned, organized, operated, and maintained to provide basic services to firefighters for the prevention, diagnosis, and initial treatment of emotional, behavioral, or mental health disorders. Services provided under the program shall be rendered primarily on an outpatient and consultative basis, including services delivered telephonically or remotely.

(3) Subject to available appropriations and the requirements of section 24-33.5-1231 (2)(a)(II), the division of fire prevention and control shall reimburse a multiple employer behavioral health trust for the direct costs of providing a program as required by this part 5 from the local firefighter safety and disease prevention fund created in section 24-33.5-1231 (1).
C.R.S. § 29-4-1101 — CO Code / Title 29 / Article 4 / Part 11 / Section 29-4-1101
29-4-1101. Short title
Status: in_force

29-4-1101. Short title. The short title of this part 11 is the "Middle-income Housing Authority Act".
C.R.S. § 29-3-121 — CO Code / Title 29 / Article 3 / Section 29-3-121
29-3-121. Eminent domain not available
Status: in_force

29-3-121. Eminent domain not available. No land acquired by a county or municipality by the exercise of condemnation through eminent domain can be used for the project to effectuate the purposes of this article.
C.R.S. § 29-5-109 — CO Code / Title 29 / Article 5 / Part 1 / Section 29-5-109
29-5-109. Workers' compensation coverage
Status: in_force

29-5-109. Workers' compensation coverage. The coverage of any police officer, deputy sheriff, or firefighter of any town, city, city and county, county, or fire protection district or of any state institution of higher education employing peace officers in accordance with article 7.5 of title 24, C.R.S., under the "Workers' Compensation Act of Colorado", articles 40 to 47 of title 8, C.R.S., shall not be affected by reason of the performance of temporary duties in a requesting town, city, city and county, county, fire protection district, or state institution of higher education under the provisions of sections 29-5-103 to 29-5-107, and the police officers, deputy sheriffs, and firefighters shall remain covered by the workers' compensation insurance while performing the temporary duty as fully as if they were performing their regular duties within the assigning jurisdiction.
C.R.S. § 29-33-102 — CO Code / Title 29 / Article 33 / Section 29-33-102
29-33-102. Legislative declaration
Status: in_force

29-33-102. Legislative declaration. (1) The general assembly hereby declares that public employees are the backbone of the state and ensure that Coloradans have access to strong public services. However, because public employees are exempt from protections afforded by the "National Labor Relations Act" and the "Colorado Labor Peace Act", when they speak out on issues in their workplace or come together with their coworkers to improve their working conditions, they can be disciplined and terminated. The general assembly further declares that public employees should have the following rights and should be protected from retaliation, including discipline or termination, if they choose to exercise these rights:

(a) To speak out on issues of public concern and fully engage in the political process outside of work in the same manner as other citizens of Colorado;

(b) To speak out about concerns with the terms and conditions of their employment;

(c) To engage in protected concerted activity for the purpose of mutual aid or protection;

(d) To organize, form, join, or assist an employee organization or to refrain from doing so; and

(e) To pursue an employee organization with their coworkers without interference.
C.R.S. § 29-4-726 — CO Code / Title 29 / Article 4 / Part 7 / Section 29-4-726
29-4-726. Members of authority not personally liable on bonds
Status: in_force

29-4-726. Members of authority not personally liable on bonds. Neither the members of the board nor any authorized person executing bonds issued pursuant to this part 7 shall be personally liable for such bonds by reason of the execution or issuance thereof.
C.R.S. § 29-32-101 — CO Code / Title 29 / Article 32 / Section 29-32-101
29-32-101. Definitions
Status: in_force

29-32-101. Definitions. As used in this article, unless the context otherwise requires:

(1) "Administrator" means a political subdivision of the State of Colorado established for the purposes, among others, of increasing the supply of decent, safe, and sanitary housing for low- and moderate-income families, or other third party established for such purposes, selected by the office to administer certain affordable housing programs created in section 29-32-104.

(2) "Affordable housing" means rental housing affordable to a household with an annual income of at or below sixty percent of the area median income, and that costs the household less than thirty percent of its monthly income. "Affordable housing" also means for-sale housing that could be purchased by a household with an annual income of at or below one hundred percent of the area median income, for which the mortgage payment costs the household thirty percent or less of its monthly income. Targets set for the local governments and tribal governments under section 29-32-105 for affordable housing shall be based on the area median income. If a local government or tribal government determines that application of this definition of affordable housing would cause implementation of this article in a manner inconsistent with demonstrated housing and workforce needs within the jurisdiction, it may petition the division for leave to use the calculation applicable to an adjacent jurisdiction or the state median income that better reflects the local government's or tribal government's demonstrated needs.

(3) "Area median income" means the median household income of households of a given size in the municipality, or metropolitan statistical area encompassing a municipality, or county in which the housing is located, as calculated and published for a given year by the United States Department of Housing and Urban Development.

(4) "Division" means the division of housing in the department of local affairs created in section 24-32-704 (1).

(5) "Support fund" means the affordable housing support fund created in section 29-32-103 (1).

(6) "Fund" means the state affordable housing fund created in section 29-32-102 (1).

(7) "Local government" means a municipality, whether home rule or statutory; a county, whether home rule or statutory; a city and county; or a local housing authority.

(8) "Office" means the office of economic development created in section 24-48.5-101.

(9) "Financing fund" means the affordable housing financing fund created in section 29-32-103 (2).

(10) "Rural resort community" means any county classified as a "rural resort" by the division in accordance with section 29-4-1107 (1)(d), or a municipality, whether home rule or statutory, or a local housing authority located within the county so classified.

(11) "Tribal government" means a federally recognized tribal nation that has land within Colorado.
C.R.S. § 29-5-214 — CO Code / Title 29 / Article 5 / Part 2 / Section 29-5-214
29-5-214. Severability
Status: in_force

29-5-214. Severability. If any provision or clause of this part 2 or the application to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this part 2 that can be given effect without the invalid provision or application.
C.R.S. § 29-1-204.2 — CO Code / Title 29 / Article 1 / Part 2 / Section 29-1-204.2
29-1-204.2. Establishment of separate governmental entity to develop water resources, system
Status: reserved

29-1-204.2. Establishment of separate governmental entity to develop water resources, systems, facilities, and drainage facilities. (1) Any combination of municipalities, special districts, or other political subdivisions of this state that are authorized to own and operate water systems or facilities or drainage facilities may establish, by contract with each other, a separate governmental entity, to be known as a water or drainage authority, to be used by such contracting parties to effect the development of water resources, systems, or facilities or of drainage facilities in whole or in part for the benefit of the inhabitants of such contracting parties or others at the discretion of the board of directors of the water or drainage authority.

(2) Any contract establishing such separate governmental entity shall specify:

(a) The name and purpose of such entity and the functions or services to be provided by such entity;

(b) The establishment and organization of a governing body of the entity, which shall be a board of directors in which all legislative power of the entity is vested, including:

(I) The number of directors, their manner of appointment, their terms of office, their compensation, if any, and the procedure for filling vacancies on the board;

(II) The officers of the entity, the manner of their selection, and their duties;

(III) The voting requirements for action by the board; except that, unless specifically provided otherwise, a majority of directors shall constitute a quorum, and a majority of the quorum shall be necessary for any action taken by the board;

(IV) The duties of the board, which shall include the obligation to comply with the provisions of parts 1, 5, and 6 of this article;

(c) Provisions for the disposition, division, or distribution of any property or assets of the entity;

(d) The term of the contract, which may be continued for a definite term or until rescinded or terminated, and the method, if any, by which it may be rescinded or terminated; except that such contract may not be rescinded or terminated so long as the entity has bonds, notes, or other obligations outstanding, unless provision for full payment of such obligations, by escrow or otherwise, has been made pursuant to the terms of such obligations;

(e) The conditions or requirements to be fulfilled for adding or deleting parties to the contract in the future or for providing water services and drainage facilities to others outside the boundaries of the contracting parties.

(3) The general powers of such entity shall include the following powers:

(a) To develop water resources, systems, or facilities or drainage facilities in whole or in part for the benefit of the inhabitants of the contracting parties or others, at the discretion of the board of directors, subject to fulfilling any conditions or requirements set forth in the contract establishing the entity;

(b) To make and enter into contracts;

(c) To employ agents and employees;

(d) To acquire, construct, manage, maintain, or operate water systems, facilities, works, or improvements, or drainage facilities, or any interest therein;

(e) To acquire, hold, lease (as lessor or lessee), sell, or otherwise dispose of any real or personal property utilized only for the purposes of water treatment, distribution, and wastewater disposal, or of drainage;

(f) To condemn property for use as rights-of-way only if such property is not owned by any public utility and devoted to such public use pursuant to state authority;

(g) To incur debts, liabilities, or obligations;

(h) To sue and be sued in its own name;

(i) To have and use a corporate seal;

(j) To fix, maintain, and revise fees, rates, and charges for functions, services, or facilities provided by the entity;

(k) To adopt, by resolution, regulations respecting the exercise of its powers and the carrying out of its purpose;

(l) To exercise any other powers which are essential to the provision of functions, services, or facilities by the entity and which are specified in the contract;

(m) To do and perform any acts and things authorized by this section under, through, or by means of an agent or by contracts with any person, firm, or corporation;

(n) To permit other municipalities, special districts, or political subdivisions of this state that are authorized to supply water or to provide drainage facilities to enter the contract at the discretion of the board of directors, subject to fulfilling any and all conditions or requirements of the contract establishing the entity; except that rates need not be uniform between the authority and the contracting parties;

(o) To provide for the rehabilitation of any surfaces adversely affected by the construction of water pipelines, facilities, or systems or of drainage facilities through the rehabilitation of plant cover, soil stability, and other measures appropriate to the subsequent beneficial use of such lands;

(p) To justly indemnify property owners or others affected for any losses or damages incurred, including reasonable attorney fees, or that may subsequently be caused by or which result from actions of such corporations.

(4) The separate governmental entity established by such contracting parties shall be a political subdivision and a public corporation of the state, separate from the parties to the contract. It shall have the duties, privileges, immunities, rights, liabilities, and disabilities of a public body politic and corporate. The provisions of articles 10.5 and 47 of title 11, C.R.S., shall apply to moneys of the entity.

(5) The bonds, notes, and other obligations of a water or drainage authority formed under the provisions of this section shall not be the debts, liabilities, or obligations of the original contracting parties or parties that may enter the establishing contract in the future.

(6) The contracting parties may provide in the contract for payment to the separate governmental entity of funds from proprietary revenues for services rendered by the entity, from proprietary revenues or other public funds as contributions to defray the cost of any purpose set forth in the contract, and from proprietary revenues or other public funds as advances for any purpose subject to repayment by the entity.

(7) (a) To carry out the purposes for which the separate governmental entity was established, the entity is authorized to issue bonds, notes, or other obligations payable solely from the revenues derived from the function, service, system, or facility or the combined functions, services, systems, or facilities of the entity or from any other available funds of the entity. The terms, conditions, and details of said bonds, notes, and other obligations, the procedures related thereto, and the refunding thereof shall be set forth in the resolution authorizing said bonds, notes, or other obligations and, as nearly as may be practicable, shall be substantially the same as those provided in part 4 of article 35 of title 31, C.R.S., relating to water and sewer revenue bonds; except that the purposes for which the same may be issued shall not be so limited and except that said bonds, notes, and other obligations may be sold at public or private sale. Bonds, notes, or other obligations issued under this subsection (7) shall not constitute an indebtedness of the entity or the cooperating or contracting parties within the meaning of any constitutional or statutory limitations or other provision. Each bond, note, or other obligation issued under this subsection (7) shall recite in substance that said bond, note, or other obligation, including the interest thereon, is payable solely from the revenues and other available funds of the entity pledged for the payment thereof and that said bond, note, or other obligation does not constitute a debt of the entity or the cooperating or contracting parties within the meaning of any constitutional or statutory limitation or provision. Notwithstanding anything in this section to the contrary, such bonds, notes, and other obligations may be issued to mature at such times not beyond forty years from their respective issue dates, shall bear interest at such rates, and shall be sold at, above, or below the principal amount thereof, all as shall be determined by the board of directors of the entity.

(b) The resolution, trust indenture, or other security agreement under which any bonds, notes, or other obligations are issued shall constitute a contract with the holders thereof, and it may contain such provisions as shall be determined by the board of directors of the entity to be appropriate and necessary in connection with the issuance thereof and to provide security for the payment thereof, including, without limitation, any mortgage or other security interest in any revenues, funds, rights, or properties of the entity. The bonds, notes, and other obligations of the entity and the income therefrom shall be exempt from taxation by this state, except inheritance, estate, and transfer taxes.

(8) A separate governmental entity established by contract, if the contract so provides, shall be the successor to any nonprofit corporation, agency, or other entity theretofore organized by the contracting parties to provide the same function, service, system, or facility, and such separate governmental entity shall be entitled to all rights and privileges and shall assume all obligations and liabilities of such other entity under existing contracts to which such other entity is a party.

(9) The authority granted pursuant to this section shall in no manner limit the powers of governments to enter into intergovernmental cooperation or contracts or to establish separate legal entities pursuant to the provisions of section 29-1-203 or any other applicable law or otherwise to carry out their powers under applicable statutory or charter provisions, nor shall such authority limit the powers reserved to cities and towns by section 2 of article XI of the state constitution. Nothing in this part 2 constitutes a legislative declaration of preference for water systems or facilities or for drainage facilities owned by separate governmental entities over water systems or facilities or over drainage facilities owned by other or different entities.
C.R.S. § 29-11.8-111 — CO Code / Title 29 / Article 11.8 / Section 29-11.8-111
29-11.8-111. Unlawful acts
Status: in_force

29-11.8-111. Unlawful acts. (1) It is unlawful for any person:

(a) To operate an escort bureau without holding a currently valid local license;

(b) To work as an escort or escort bureau runner without a currently valid local license;

(c) To work as an escort or escort bureau runner without obtaining and carrying a valid identity card pursuant to section 29-11.8-106 (4);

(d) To allow the provision or procurement of any escort service to or for any person under the age of eighteen years without the written consent of such person's parent or legal guardian;

(e) To permit any person under the age of eighteen years to be employed as an employee in an escort bureau. If any person who, in fact, is not eighteen years of age exhibits a fraudulent proof of age, reasonable reliance on the fraudulent proof of age may constitute an affirmative defense to any action seeking the revocation or suspension of any license issued under this article 11.8 or to any criminal action arising because a person is not at least eighteen years of age.
C.R.S. § 29-1-110 — CO Code / Title 29 / Article 1 / Part 1 / Section 29-1-110
29-1-110. Expenditures not to exceed appropriation
Status: in_force

29-1-110. Expenditures not to exceed appropriation. (1) During the fiscal year, no officer, employee, or other spending agency shall expend or contract to expend any money, or incur any liability, or enter into any contract which, by its terms, involves the expenditures of money in excess of the amounts appropriated. Any contract, verbal or written, made in violation of this section shall be void, and no moneys belonging to a local government shall be paid on such contract.

(2) Multiple-year contracts may be entered into where allowed by law or if subject to annual appropriation.
C.R.S. § 29-27-401 — CO Code / Title 29 / Article 27 / Part 4 / Section 29-27-401
29-27-401. Legislative declaration
Status: in_force

29-27-401. Legislative declaration. (1) The general assembly finds and declares that:

(a) The permitting, construction, modification, maintenance, and operation of broadband facilities are critical to ensuring that all citizens in the state have true access to advanced technology and information;

(b) These facilities are critical to ensuring that businesses and schools throughout the state remain competitive in the global economy; and

(c) The permitting, construction, modification, maintenance, and operation of these facilities, to the extent specifically addressed in this part 4, are declared to be matters of statewide concern and interest.

(2) The general assembly further finds and declares that:

(a) Small cell facilities often may be deployed most effectively in the public rights-of-way; and

(b) Access to local government structures is essential to the construction and maintenance of wireless service facilities or broadband facilities.
C.R.S. § 29-8-122 — CO Code / Title 29 / Article 8 / Section 29-8-122
29-8-122. Failure to pay installments
Status: in_force

29-8-122. Failure to pay installments. Failure to pay any installment, whether of principal or interest, when due shall cause the whole of the unpaid principal to become due and collectable immediately, and the whole amount of the unpaid principal and accrued interest shall thereafter draw interest at the rate of one percent per month or fraction of a month until the day of sale; but at any time prior to the day of sale, the owner may pay the amount of all unpaid installments, with interest at one percent per month or fraction of a month, and all penalties accrued, and shall thereupon be restored to the right thereafter to pay in installments in the same manner as if the default had not been suffered.
C.R.S. § 29-5-104 — CO Code / Title 29 / Article 5 / Part 1 / Section 29-5-104
29-5-104. Request for temporary assignment of police officers or deputy sheriffs - authori
Status: repealed

29-5-104. Request for temporary assignment of police officers or deputy sheriffs - authority. (1) The chief of police, or person performing the functions thereof, of any town, city, or city and county or of a state institution of higher education employing a peace officer in accordance with article 7.5 of title 24, C.R.S., and the sheriff of any county may, when in his or her opinion the same is required to quell disturbances or riots or in any other situation wherein he or she deems that an emergency exists within his or her jurisdiction, request the chief of police or person performing the function thereof of any other city, town, or city and county or at another state institution of higher education employing peace officers in accordance with article 7.5 of title 24, C.R.S., or the sheriff of any other county to assign officers or deputy sheriffs under their respective commands to perform temporary duty within the jurisdiction of the requesting chief of police or sheriff and under the direction and control of the requesting chief of police or sheriff under the terms and conditions as shall be agreed upon between the requesting and assigning chiefs of police or sheriffs. The officers or deputy sheriffs shall, while so assigned and performing duties subject to the direction and control of the requesting chief of police or sheriff, have the same power within the jurisdiction of the requesting chief of police or sheriff as do regular officers or deputies, as the case may be, of the requesting chief of police or sheriff.

(2) Where, under the provisions of section 29-1-206 (1), a county, municipality, or state institution of higher education, in this state enters into an intergovernmental agreement for reciprocal law enforcement with a bordering county or with a municipality within a bordering county that is located in another state, the law enforcement agency head of either county or municipality or of the state institution of higher education may, pursuant to the provisions of the intergovernmental agreement, request the law enforcement agency head of the other county or municipality or state institution of higher education to assign deputy sheriffs or other peace officers to perform law enforcement duties within the jurisdiction of the requesting law enforcement agency head and under the terms and conditions as are stated in the intergovernmental agreement. Prior to an assignment, the deputy sheriffs or other peace officers shall obtain recognition as peace officers in this state as provided for in section 29-1-206 (1). The deputy sheriffs or other peace officers shall, while so assigned and performing duties subject to the direction and control of the requesting law enforcement agency head, have the same power within the jurisdiction of the requesting law enforcement agency head as do regular deputies or other peace officers of the requesting law enforcement agency head.

(3) Repealed.
C.R.S. § 29-4-114 — CO Code / Title 29 / Article 4 / Part 1 / Section 29-4-114
29-4-114. Provisions of bonds, mortgages, or trust indentures
Status: in_force

29-4-114. Provisions of bonds, mortgages, or trust indentures. (1) In connection with the issuance of bonds or the incurring of any obligations under a lease, and in order to secure the payment of such bonds or obligations, the city has power:

(a) To pledge by resolution, trust indenture, mortgage subject to the limitations imposed in this part 1, or other contract all or any part of the rents, fees, or revenues of its housing projects;

(b) To covenant against mortgaging all or any part of its housing projects, then owned or thereafter acquired, or against permitting or suffering any lien thereon;

(c) To covenant with respect to limitations on its right to sell, lease, or otherwise dispose of any housing projects or any part thereof, or with respect to limitations on its right to undertake additional housing projects;

(d) To covenant against pledging all or any part of the rents, fees, and revenues of housing projects to which its right then exists or the right to which may thereafter come into existence, or against permitting or suffering any lien thereon;

(e) To provide for the release of property, rents, fees, and revenues from any pledge or mortgage, and to reserve rights and powers in or the right to dispose of property which is subject to a pledge or mortgage;

(f) To covenant as to the bonds to be issued pursuant to any resolution, trust indenture, or other instrument, as to the issuance of such bonds in escrow or otherwise, and as to the use and disposition of the proceeds thereof;

(g) To covenant as to what other or additional debt may be incurred by it to finance housing projects or otherwise;

(h) To provide for the terms, form, registration, exchange, execution, and authentication of bonds;

(i) To provide for the replacement of lost, destroyed, or mutilated bonds;

(j) To covenant that it warrants the title to the premises;

(k) To covenant as to the fees and rentals to be charged, the amount, calculated as may be determined, to be raised each year or other period of time by fees, rentals, and other revenues, and as to the use and disposition to be made thereof;

(l) To covenant as to the use of any or all of its housing projects;

(m) To create or to authorize the creation of special funds in which there are segregated:

(I) All the proceeds of any loan or grant;

(II) All of the rents, fees, and revenues of any housing project or parts thereof;

(III) All of the taxes collected for the payment of such bonds;

(IV) Any moneys held for the payment of the costs of operation and maintenance of such housing project or as a reserve for the meeting of contingencies in the operation and maintenance thereof;

(V) Any moneys held for the payment of the principal and interest on its bonds or the sums due under its leases or as a reserve for such payment; and

(VI) Any moneys held for any other reserves or contingencies; and to covenant as to the use and disposal of the moneys held in such funds;

(n) To redeem the bonds, to covenant for their redemption, and to provide the terms and conditions thereof;

(o) To covenant against extending the time for the payment of bond interest, directly or indirectly, by any means or in any manner;

(p) To prescribe the procedure, if any, by which the terms of any contract with bondholders may be amended or abrogated, the amount of bonds the holder of which must consent thereto, and the manner in which such consent may be given;

(q) To covenant as to the maintenance of its housing projects, the replacement thereof, the insurance to be carried thereon, and the use and disposition of insurance moneys;

(r) To vest in an obligee of the city the right, in the event of the failure of the city to observe or perform any covenant on its part, to cure any such default and to advance any moneys necessary for such purpose, and the moneys so advanced may be made an additional obligation of the city with such interest, security, and priority as may be provided in any trust indenture, mortgage, lease, or contract of the city with reference thereto;

(s) To covenant and prescribe as to the events of default and terms and conditions upon which any or all of its bonds shall become or may be declared due before maturity and as to the terms and conditions upon which such declaration and its consequences may be waived;

(t) To covenant as to the rights, liabilities, powers, and duties arising upon the breach by it of any covenant, condition, or obligation;

(u) To covenant to surrender possession of all or any part of any housing project in the event of default, as defined in the trust indenture, mortgage, lease, or contract with reference thereto, and to vest in an obligee the right, without judicial proceedings, to take possession and to use, operate, manage, and control such housing projects or any part thereof, and to collect and receive all rents, fees, and revenues arising therefrom in the same manner as the city and the authority might do, and to dispose of the moneys collected in accordance with the agreement of the city with such obligee;

(v) To vest in a trustee the right to enforce any covenant made to secure, to pay, or, in relation to the bonds, to provide for the powers and duties of such trustee, to limit liabilities thereof, and to provide the terms and conditions upon which the trustee or the holders of bonds or any proportion of them may enforce any such covenant;

(w) To make covenants in addition to the covenants expressly authorized by this section, of like or different character;

(x) To execute all instruments necessary or convenient in the exercise of the powers granted in this section or in the performance of its covenants or duties, which may contain such covenants and provisions, in addition to those above specified as the government or any purchaser of the bonds of the city may reasonably require;

(y) To make such covenants and to do all such acts and things as are necessary, convenient, or desirable in order to secure its bonds, or in the absolute discretion of the city tend to make the bonds more marketable, notwithstanding that such covenants, acts, or things may not be enumerated in this section. It is the intention of this section to give the city power to do all things in the issuance of bonds and in the provision for their security that are not inconsistent with the constitution of Colorado, and no consent or approval of any judge or court shall be required thereof; but the city has no power to mortgage all or any part of its property, real or personal, except as provided in section 29-4-115.
C.R.S. § 29-2-302 — CO Code / Title 29 / Article 2 / Part 3 / Section 29-2-302
29-2-302. Deficiency notice and dispute resolution for locally collected sales or use tax
Status: in_force

29-2-302. Deficiency notice and dispute resolution for locally collected sales or use tax - legislative declaration. [Editor's note: This section is effective July 1, 2025.] (1) The general assembly hereby finds, determines, and declares that the enforcement of sales or use taxes can affect persons and entities across the jurisdictional boundaries of taxing jurisdictions and that dispute resolution is a matter of statewide concern for which the procedures set forth in this part 3 must be applied uniformly throughout the state. In fact, the Colorado supreme court relied on this declaration in Walgreen Co. v. Charnes, 819 p.2d 1039 (Colo. 1991), to hold that appeals taken from locally imposed and collected sales or use taxes, including those imposed and collected by a home rule jurisdiction, are governed by the procedures that have been relocated to this part 3.

(2) (a) When a local government asserts that sales or use taxes are due in an amount greater than the amount paid by a taxpayer, the local government shall mail a deficiency notice to the taxpayer. The deficiency notice must state the additional local sales or use taxes due. The deficiency notice must contain notification, in clear and conspicuous type, of the time limit to file a protest to the notice and that the taxpayer has the right to elect a hearing on the deficiency pursuant to subsection (3) of this section. Any protest to the deficiency notice must be filed with the local government within thirty days after the date of the notice.

(b) The taxpayer shall also have the right to elect a hearing pursuant to subsection (3) of this section on a local government's denial of the taxpayer's claim for a refund of sales or use tax paid.

(c) The taxpayer shall request the hearing pursuant to subsection (3) of this section within thirty days after the taxpayer's exhaustion of local remedies. For purposes of this subsection (2)(c), "exhaustion of local remedies" means that one of the following events has occurred:

(I) The taxpayer has timely requested in writing a hearing before the local government and the local government has held the hearing and issued a final decision. The hearing, if any, must be held and any decision must be issued within one hundred eighty days after the taxpayer's written request for hearing or within any additional time that the taxpayer and the local government may agree upon in writing.

(II) The taxpayer and local government agree in writing that no hearing before the local government will be held, or that the local government will not issue a final decision. The written agreement must state that the taxpayer exhausted local remedies in accordance with this section, must identify the date of the exhaustion, and must advise the taxpayer of the right to pursue further review pursuant to subsection (3) or (8) of this section within thirty days after the exhaustion.

(III) One hundred eighty days or more after the date of the taxpayer's request for a hearing, the local government notifies the taxpayer in writing that the local government does not intend to conduct a hearing. In such instance, the written notification must also state that the taxpayer exhausted local remedies in accordance with this section, that the exhaustion occurred on the date of the written notification, and that the taxpayer may pursue further review pursuant to subsection (3) or (8) of this section within thirty days after the exhaustion.

(d) If the taxpayer has timely requested in writing a hearing before the local government and none of the events described in subsection (2)(c) of this section have occurred, the taxpayer may request a hearing pursuant to subsection (3) of this section at any time after the period prescribed in subsection (2)(c)(I) of this section.

(e) Any hearing before a local government is informal and no transcript, rules of evidence, or filing of briefs is required; but the taxpayer may elect to submit a brief, in which case the local government may submit a brief. By agreement of all parties to the hearing, the hearing may be canceled and the matter may be determined by the local government official upon written briefs submitted by the parties in the same manner as provided in section 39-21-103 (7) and (8).

(3) (a) If a taxpayer satisfies the requirements of subsection (2)(c) of this section, the taxpayer may request that the executive director conduct a hearing on the deficiency notice or claim for refund, and if requested, the hearing must be conducted in the same manner as set forth in section 39-21-103. Any local government to which the deficiency notice being appealed claims taxes are due, or, in the case of a claim for refund, the local government that denied the claim, must be notified by the executive director that a hearing is scheduled and must be allowed to participate in the hearing as a party.

(b) (I) Except as provided in subsection (3)(b)(II), if the taxpayer requests a hearing before the executive director, then the local government whose decision is being appealed may not require a bond or payment of tax in lieu thereof.

(II) The local government may require a bond or payment of tax in lieu thereof filed with and payable to the local government in the manner provided in section 39-21-111 prior to the hearing before the local government or the executive director if either:

(A) The local government reasonably finds that collection of the tax will be jeopardized by delay; or

(B) The taxpayer requests a postponement of the hearing before the local government or the executive director, unless the taxpayer can show that the postponement is necessary due to a death, physical illness or injury, or catastrophe, which substantially impairs the taxpayer's ability to present the taxpayer's case.

(III) If that payment of the tax or posting of a bond is required by the local government pursuant to subsection (3)(b)(II) of this section, the taxpayer, after payment of the tax or posting of the bond, may appeal the local government's decision regarding the deficiency notice or claim for refund to the executive director and the executive director shall grant an expedited hearing on the appeal pursuant to section 39-21-103 (6). The executive director may affirm, reverse, or modify the decision regarding the deficiency notice or claim for refund.

(c) If the taxpayer appeals the decision issued pursuant to this subsection (3) in the manner provided in section 39-21-105, then the taxpayer shall pay the tax to or post a bond with the local government whose decision is being appealed in the manner provided in that section.

(d) Any hearings before the executive director or the executive director's delegate must be de novo, without regard to the decision of the local government and the taxpayer has the burden of proof.

(4) If all parties to a hearing arrive at a settlement prior to the hearing, the parties may agree to cancel the hearing. After canceling the hearing, no party has a further right to a hearing before the executive director on the deficiency notice or claim for refund and neither party may appeal the decision in the manner provided in section 39-21-105.

(5) (a) Except as provided in subsection (5)(d) of this section, if the taxpayer asserts that all or part of a sales or use tax which is the subject of the hearing pursuant to this part 3 has been paid to or is due to another local government, then such other local government shall be joined as a party to the hearing. Neither the taxpayer nor the assessing local government needs to file a claim for refund with such other local government in order to pursue the remedy provided by this subsection (5)(a). If the executive director determines that the disputed tax was paid, but to the wrong local government, then the taxpayer shall be relieved of the tax due up to the amount paid by the taxpayer to the wrong local government together with an abatement of interest thereon and all penalties; except that, the taxpayer is not entitled to the automatic abatement of interest and penalties described in this subsection (5)(a) for an error that would not have occurred if the taxpayer had used the GIS database described in section 39-26-105.2 to determine the tax rate and the jurisdictions to which the sales or use tax is due. Nothing in this subsection (5)(a) prohibits a local government from waiving interest or penalties for good cause shown.

(b) Notwithstanding section section 29-2-209, the periods open or closed to assessment or refund under the ordinances of the local governments, under sections 39-26-210, 39-21-107 (1), 39-26-125, and 39-26-703, or under an intergovernmental transfer agreement may not bar any of the remedies set forth in subsections (5)(a) and (6) of this section.

(c) (I) If the taxpayer receives a notice from a local government that the taxpayer must pay sales or use tax to that local government for a particular taxable event and the taxpayer fails to comply with the instructions in the notice with respect to the same type of taxable event that occurs more than ninety days after the taxpayer receives the notice, then the taxpayer may not take advantage of the remedies allowed in subsection (5)(a) of this section for that particular type of taxable event identified in the notice that occurs more than ninety days after the taxpayer received the notice, unless the taxpayer receives, or has previously received, a similar notice described in subsection (5)(c)(II) of this section from another local government that provides contrary instructions.

(II) The notice required in subsection (5)(c)(I) of this section must:

(A) Be in writing and be signed by an appropriate local government official;

(B) Be sent by certified or registered mail or be delivered by a nationally recognized courier service that provides a receipt upon delivery;

(C) Instruct the taxpayer to pay sales or use tax on the particular type of taxable event identified in the notice to the local government; and

(D) Include notice that failure to comply with the instructions will result in the taxpayer being denied the remedies allowed in subsection (5)(a) of this section for the particular type of taxable event identified in the notice that occurs more than ninety days after the taxpayer received the notice.

(d) If all parties to a hearing described in this subsection (5) arrive at settlement prior to the hearing, the parties may agree in writing to cancel the hearing. A local government to which the taxpayer asserts it paid the sales or use tax in error may participate in a settlement conference and agreement described in this subsection (5)(d). After canceling the hearing, no party has a further right to a hearing before the executive director and neither party may appeal the decision in the manner provided in section 39-21-105.

(6) (a) If the amount paid exceeds the tax found to be due, then the government in receipt of the payment shall refund the overpayment to the taxpayer within thirty days of the executive director's decision, together with interest thereon from the date the taxpayer made the payment until the date the overpayment is refunded, unless a timely appeal is taken by the government pursuant to subsection (7) of this section. If the amount paid is found to be less than the taxes due, then the taxpayer shall pay the deficiency, less any amount paid in lieu of bond, to the appropriate local government within thirty days of the executive director's decision with interest from the date full payment was due until the date that the deficiency is paid, unless a timely appeal is taken by the taxpayer pursuant to subsection (7) of this section. A local government which is found to have erroneously received payment from the taxpayer shall forward such payment to the appropriate local government within thirty days of the executive director's decision with interest from the date the amount was received from the taxpayer until the date the amount was forwarded to the appropriate local government, unless a timely appeal is taken pursuant to subsection (7) of this section by a local government which is found to have erroneously received payment from the taxpayer. The executive director may affirm, reverse, or modify the decision regarding the deficiency notice or claim for refund.

(b) All interest payable pursuant to this subsection (6) must be at the same rate that applies to deficiency payments.

(7) Appeals from the final determination of the executive director may be taken in the same manner as provided in and are governed by section 39-21-105, by any party bound by the executive director's decision. An appeal must be heard de novo and heard as provided in section 39-21-105 with the following provisions:

(a) If the appellant is a local government the taxpayer has the burden of proof as to all factual matters, and the appellant has the burden with respect to any legal determination of the executive director that the appellant seeks to reverse;

(b) The local government always has the burden of proof with respect to the issue of whether the taxpayer has been guilty of fraud with intent to evade tax and with respect to the issue of whether the taxpayer is liable as a transferee of property of another taxpayer;

(c) The local government does not have the burden of proof to show that the transferor taxpayer was liable for the tax; and

(d) The executive director may, at the executive director's request, be a party to the appeal.

(8) (a) If a deficiency notice or claim for refund involves only one local government, in lieu of requesting a hearing pursuant to subsection (3) of this section, the taxpayer may appeal the deficiency or denial of a claim for refund to the district court.

(b) The taxpayer shall appeal to the district court pursuant to this subsection (8) within thirty days after the taxpayer's exhaustion of local remedies. For purposes of this subsection (8), "exhaustion of local remedies" means that one of the following events has occurred:

(I) The taxpayer has timely requested in writing a hearing before the local government and the local government has held the hearing and issued a final decision. The hearing must be informal and no transcript, rules of evidence, or filing of briefs may be required; but the taxpayer may elect to submit a brief, in which case the local government may submit a brief. The hearing, if any, must be held and any decision thereon issued within one hundred eighty days of the taxpayer's written request for hearing or within such further time as the taxpayer and local government may agree upon in writing.

(II) The taxpayer and local government agree in writing that no hearing before the local government will be held or that no final decision will issue from the local government. The written agreement must state that the taxpayer exhausted local remedies in accordance with this section, must identify the date of such exhaustion, and must advise the taxpayer of the right to pursue further review pursuant to subsection (3) of this section or this subsection (8) within thirty days after the exhaustion.

(III) One hundred eighty days or more after the date of the taxpayer's request for a hearing, the local government notifies the taxpayer in writing that the local government does not intend to conduct a hearing. In such instance, the written notification must also state that the taxpayer exhausted local remedies in accordance with this section, that the exhaustion occurred on the date of the written notification, and that the taxpayer may pursue further review pursuant to subsection (3) of this section or this subsection (8) within thirty days after the exhaustion.

(c) If the taxpayer has timely requested in writing a hearing before the local government and none of the events described in subsection (8)(b) of this section have occurred, the taxpayer may appeal such deficiency or denial of a claim for refund to the district court at any time after the period set forth in subsection (8)(b)(I) of this section.

(d) An appeal pursuant to this subsection (8) must be conducted in the same manner as provided in section 39-21-105; except that venue is in the district court of the county where the local government whose decision is being appealed is located, and any deposit made pursuant to section 39-21-105 (4), (5), or (8)(a)(III), must be made with the local government whose decision is being appealed.

(9) In lieu of electing a hearing pursuant to this section on a notice of deficiency or claim for refund, a taxpayer may pursue judicial review of a local government's final decision thereon as otherwise provided in the local government's ordinance or resolution.

(10) (Deleted by amendment, L. 2024.)

(11) If any local government reasonably finds that the collection of the tax will be jeopardized by delay, it may utilize the procedures set forth in section 39-21-111; however, the use of the procedures set forth in section 39-21-111 may not preclude the taxpayer from appealing to the executive director pursuant to subsection (3) of this section.
C.R.S. § 29-3-115 — CO Code / Title 29 / Article 3 / Section 29-3-115
29-3-115. Option to purchase
Status: in_force

29-3-115. Option to purchase. (1) A lease may grant the user of a project an option to purchase all or a part of the project at a stipulated purchase price or at a price to be determined upon appraisal as is provided in the lease.

(2) The option may be exercised at such time as the lease may provide.

(3) The county or municipality and the user may agree and provide in the lease that all or a part of the rentals paid by the user prior to and at the time of the exercise of such option shall be applied toward the purchase price and shall be in full or partial satisfaction thereof.
C.R.S. § 29-1-103 — CO Code / Title 29 / Article 1 / Part 1 / Section 29-1-103
29-1-103. Budgets required
Status: in_force

29-1-103. Budgets required. (1) Each local government shall adopt an annual budget. To the extent that the financial activities of any local government are fully reported in the budget or budgets of a parent local government or governments, a separate budget is not required. Such budget shall present a complete financial plan by fund and by spending agency within each fund for the budget year and shall set forth the following:

(a) All proposed expenditures for administration, operations, maintenance, debt service, and capital projects to be undertaken or executed by any spending agency during the budget year;

(b) Anticipated revenues for the budget year;

(c) Estimated beginning and ending fund balances;

(d) The corresponding actual figures for the prior fiscal year and estimated figures projected through the end of the current fiscal year, including disclosure of all beginning and ending fund balances, consistent with the basis of accounting used to prepare the budget;

(e) A written budget message describing the important features of the proposed budget, including a statement of the budgetary basis of accounting used and a description of the services to be delivered during the budget year; and

(f) Explanatory schedules or statements classifying the expenditures by object and the revenues by source.

(2) No budget adopted pursuant to this section shall provide for expenditures in excess of available revenues and beginning fund balances.

(3) (a) The general assembly finds and declares that the use of financed purchase of an asset or certificate of participation agreements by local governments creates financial obligations of those governments and that the disclosure of such obligations is in the public interest and is a matter of statewide concern.

(b) In addition to the governmental entities included in the definition of "local government" in section 29-1-102, the provisions of this subsection (3) shall apply to every home rule city, home rule city and county, school district, and local college district.

(c) As used in this subsection (3), "lease agreement" means a lease as defined in the generally accepted accounting principles issued by the governmental accounting standards board that the controller prescribes for the state as specified in section 24-30-202 (12).

(c.5) As used in this subsection (3), "certificate of participation" means any certificate evidencing a participation right of a proportionate interest in any financing agreement or the right to receive proportionate payments from the state or an agency due under any financing agreement.

(c.7) As used in this subsection (3), "financed purchase of an asset" means a financing agreement that includes the purchase of an asset.

(d) (I) The budget adopted by every local government shall separately set forth each of the following:

(A) The total amount to be expended during the ensuing fiscal year for payment obligations under all financed purchase of an asset or certificate of participation agreements involving real property;

(B) The total maximum payment liability of the local government under all financed purchase of an asset or certificate of participation agreements involving real property over the entire terms of such agreements, including all optional renewal terms;

(C) The total amount to be expended during the ensuing fiscal year for payment obligations under all financed purchase of an asset or certificate of participation agreements other than those involving real property;

(D) The total maximum payment liability of the local government under all financed purchase of an asset or certificate of participation agreements other than those involving real property over the entire terms of such agreements, including all optional renewal terms.

(II) Each budget required to be filed pursuant to section 29-1-113 shall include a supplemental schedule that contains the information described in this paragraph (d).

(e) (I) No local government shall enter into any financed purchase of an asset or certificate of participation agreement whose duration, including all optional renewal terms, exceeds the weighted average useful life of the assets being financed. In the case of a financed purchase of an asset or certificate of participation agreement involving both real property and other property, the financed purchase of an asset or certificate of participation agreement shall provide that the real property involved shall be amortized over a period not to exceed its weighted average useful life and the other property shall be separately amortized over a period not to exceed its weighted average useful life. This provision shall not prevent a local government from releasing property from a financed purchase of an asset or certificate of participation agreement pursuant to an amortization schedule reflecting the times when individual pieces of property have been amortized.

(II) Nothing contained in this subsection (3)(e) shall be construed to apply to any financed purchase of an asset or certificate of participation agreement entered into prior to April 9, 1990.
C.R.S. § 29-20-203 — CO Code / Title 29 / Article 20 / Part 2 / Section 29-20-203
29-20-203. Conditions on land-use approvals
Status: in_force

29-20-203. Conditions on land-use approvals. (1) In imposing conditions upon the granting of land-use approvals, no local government shall require an owner of private property to dedicate real property to the public, or pay money or provide services to a public entity in an amount that is determined on an individual and discretionary basis, unless there is an essential nexus between the dedication or payment and a legitimate local government interest, and the dedication or payment is roughly proportional both in nature and extent to the impact of the proposed use or development of such property. This section shall not apply to any legislatively formulated assessment, fee, or charge that is imposed on a broad class of property owners by a local government.

(1.5) When requiring an owner of private property to dedicate real property to the public, if the subject property does not meet local government standards for dedication as determined by the local government, including dedication to the parks, trails, or open space systems, a local government shall provide the private property owner the option of paying a fee in lieu of dedication.

(2) No local government shall impose any discretionary condition upon a land-use approval unless the condition is based upon duly adopted standards that are sufficiently specific to ensure that the condition is imposed in a rational and consistent manner.
C.R.S. § 29-20-403 — CO Code / Title 29 / Article 20 / Part 4 / Section 29-20-403
29-20-403. Definitions
Status: in_force

29-20-403. Definitions. As used in this part 4, unless the context otherwise requires:

(1) "Brunot Agreement" means the agreement of September 13, 1873, ratified by act of April 29, 1874, ch. 136, 18 Stat. 36 (1874).

(2) "Brunot area" means the land relinquished and conveyed by the confederated bands of the Ute nation to the United States in the Brunot Agreement and upon which the United States agreed to permit the Ute Indians to hunt "so long as the game lasts and the Indians are at peace with the white people".

(3) "Colorado energy office" or "office" means the Colorado energy office created in section 24-38.5-101.

(4) "Commercial energy storage facility" means commercially available technology that is capable of retaining energy, storing the energy for a period of time, and delivering the energy after storage by chemical means.

(5) "Commercial energy transmission facility" means all structures, equipment, and real property necessary to transfer electricity at system bulk supply voltage of one hundred kilovolts or more.

(6) "Commercial solar energy facility" means any device or assembly of devices that:

(a) Is ground installed;

(b) Has at least five megawatts alternating current of total nameplate generating capacity; and

(c) Uses solar energy to generate electricity for the primary purpose of wholesale or retail sale and not primarily for consumption on the property on which the device or devices reside.

(7) "Commercial wind energy facility" means a wind energy conversion facility with a total nameplate generating capacity of one-half megawatt or greater.

(8) "Division of parks and wildlife" or "division" means the division of parks and wildlife created in section 33-9-104.

(9) "Energy and carbon management commission" means the energy and carbon management commission created in section 34-60-104.3.

(10) "Facility" means:

(a) A commercial wind energy facility;

(b) A commercial solar energy facility; or

(c) A commercial energy storage facility.

(11) "Facility owner" means:

(a) A person with a direct ownership interest in a facility, regardless of whether the person is involved in acquiring rights and permits for the facility or otherwise planning for the construction and operation of the facility; or

(b) During the time a facility is being developed, a person that is acting as a developer of the facility by acquiring necessary rights, permits, and approvals or by planning for the construction and operation of the facility, regardless of whether the person will own or operate the facility.

(12) "High-priority habitat" has the meaning set forth in section 34-60-132.

(13) "Labor organization" means a bona fide labor organization within the meaning of 29 U.S.C. sec. 152 of the federal "National Labor Relations Act", Pub.L. 74-198, that represents or seeks to represent workers engaged in the construction, operations, and maintenance of covered renewable energy projects or working in the supply chain for such projects.

(14) "Local government" means a municipal or county government of a community in which a renewable energy project is proposed to be located.

(15) "Renewable energy project" or "project" means a project to establish a facility.

(16) "Tribal government" means the tribal government of the Ute Mountain Ute Tribe or the Southern Ute Indian Tribe.
C.R.S. § 29-1-111 — CO Code / Title 29 / Article 1 / Part 1 / Section 29-1-111
29-1-111. Contingencies
Status: in_force

29-1-111. Contingencies. In cases of emergency which could not have been reasonably foreseen at the time of adoption of the budget, the governing body may authorize the expenditure of funds in excess of the appropriation by ordinance or resolution duly adopted by a majority vote of such governing body at a public meeting. Such ordinance or resolution shall set forth the facts concerning such emergency and shall be documented in detail in the minutes of the meeting of such governing body at which such ordinance or resolution was adopted. A certified copy of such ordinance or resolution shall be filed with the division.
C.R.S. § 29-13-101 — CO Code / Title 29 / Article 13 / Section 29-13-101
29-13-101. Insurance on property of local governments
Status: in_force

29-13-101. Insurance on property of local governments. (1) Any unit of local government, which for purposes of this article includes counties, municipalities, school and special districts, and every other type of local government having the power to own property and impose taxes, may insure its property against all types of risk of loss for which such insurance may be procured from insurance companies authorized to do such business in this state.

(2) The insurance authorized by subsection (1) of this section may be provided by:

(a) Self-insurance, which may be funded by appropriations to establish or maintain reserves for self-insurance purposes;

(b) An insurance company authorized to do business in this state which meets all of the requirements of the division of insurance for that purpose;

(c) A combination of the methods of obtaining insurance authorized in paragraphs (a) and (b) of this subsection (2).

(3) A unit of local government other than a school district may establish and maintain an insurance reserve fund for self-insurance purposes and may include in the annual tax levy of the local government such amounts as are determined by its governing body to be necessary for the uses and purposes of the insurance reserve fund, subject to the limitations imposed by section 29-1-301. In the event that a local government has no annual tax levy, it may appropriate from any unexpended balance in the general fund such amounts as the governing body shall deem necessary for the purposes and uses of the insurance reserve fund. A school district shall establish and maintain an insurance reserve fund in accordance with the provisions of section 22-45-103 (1)(e), C.R.S., using moneys allocated thereto pursuant to the provisions of section 22-54-105 (2), C.R.S. The fund established pursuant to this subsection (3) shall be kept separate and apart from all other funds and shall be used only for the payment of loss of or damage to the property of the unit of local government or to secure and pay for premiums on insurance as provided in this article.
C.R.S. § 29-4-106 — CO Code / Title 29 / Article 4 / Part 1 / Section 29-4-106
29-4-106. Acquisition of land for government
Status: in_force

29-4-106. Acquisition of land for government. A city may acquire by purchase or by the exercise of the power of eminent domain any property, real or personal, which it may deem necessary for any housing project being constructed or operated by a government or an authority. The city, upon such terms and conditions and for such consideration as it may determine, may convey title or deliver possession of such property so acquired or purchased to such government or authority for use in connection with such housing project.
C.R.S. § 29-11-102.5 — CO Code / Title 29 / Article 11 / Part 1 / Section 29-11-102.5
29-11-102.5. Imposition of charge on prepaid wireless - rules - prepaid wireless trust cash f
Status: repealed

29-11-102.5. Imposition of charge on prepaid wireless - rules - prepaid wireless trust cash fund - rules - definitions - repeal. (1) As used in this section:

(a) "Consumer" means a person who purchases prepaid wireless telecommunications service in a retail transaction.

(b) "Department" means the department of revenue.

(c) "Prepaid wireless 911 charge" means the charge imposed under subsection (2) of this section to pay for the expenses authorized in section 29-11-104 (2)(a).

(d) "Provider" means a person that provides prepaid wireless telecommunications service.

(e) "Retail transaction" means the purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale. For the purposes of this section, "purchase" includes exchanges of money and exchanges of nonmonetary consideration, such as consumer information required for reimbursement claims under federally supported services or programs.

(f) "Seller" means a person who sells prepaid wireless telecommunications service to another person.

(2) (a) A prepaid wireless 911 charge is hereby imposed on each retail transaction. The primary purpose of the prepaid wireless 911 charge is to defray the reasonable direct and indirect costs of providing emergency telephone service. The prepaid wireless 911 charge does not raise revenue for the general expenses of government.

(b) (I) Repealed.

(II) Effective January 1, 2021, the charge is in an amount to be established annually by the commission in accordance with subsection (2)(c) of this section. The charge must be a flat amount imposed on each retail transaction in which prepaid wireless service is purchased in Colorado.

(c) On or before October 1, 2020, and on or before October 1 each year thereafter, the commission shall establish the amount of the prepaid wireless 911 charge for the next calendar year. The charge amount is calculated by adding the average of the local emergency telephone charge amounts imposed in accordance with section 29-11-102 (2) as of July 1 of that year and the amount of the 911 surcharge established for the upcoming year in accordance with section 29-11-102.3. The new amount takes effect on the following January 1.

(d) (I) (A) The seller shall collect the prepaid wireless 911 charge from the consumer on each retail transaction occurring in the state. The amount of the prepaid wireless 911 charge shall be either disclosed to the consumer or separately stated on an invoice, receipt, or other similar document the seller provides to the consumer. A seller shall elect to either disclose or separately state the charge and shall not change the election without the written consent of the department. The seller is deemed to have collected the charge notwithstanding the seller's failure to separately disclose or state the charge on an invoice, receipt, or other similar document the seller provides to the consumer. Except as provided in subsection (2)(d)(I)(B) of this section, providers who use federally supported services or programs to offer customers free prepaid wireless telecommunications service are deemed to have collected the charge. The provider shall remit the charge for each retail transaction that occurs in Colorado.

(B) A provider that pays 911 fees on federally supported services or programs pursuant to a commission order or agreement in connection with such provider's eligible telecommunications carrier designation that is in effect as of July 10, 2020, shall continue to remit fees in accordance with that agreement. Through a formal docket process, the commission may change such agreements no more frequently than annually. No later than October 1, 2021, the commission shall complete a docket to establish the 911 fee for federally supported services or programs at one and six-tenths percent of the value of the service provided by the carrier. On any subsequent docket, the 911 fee for federally supported services or programs must not exceed one and nine-tenths percent of the value of the service provided by the carrier.

(II) For purposes of this section, a retail transaction occurs in Colorado if:

(A) The consumer effects the retail transaction in person at a business location in Colorado;

(B) If subsection (2)(d)(II)(A) of this section does not apply, the product is delivered to the consumer at a Colorado address provided to the seller;

(C) If subsections (2)(d)(II)(A) and (2)(d)(II)(B) of this section do not apply, the seller's records, maintained in the ordinary course of business, indicate that the consumer's address is in Colorado and the records are not made or kept in bad faith;

(D) If subsections (2)(d)(II)(A) to (2)(d)(II)(C) of this section do not apply, the consumer gives a Colorado address during the consummation of the sale, including the consumer's payment instrument if no other address is available, and there is no indication that the address is given in bad faith; or

(E) If subsections (2)(d)(II)(A) to (2)(d)(II)(D) of this section do not apply, the mobile telephone number is associated with a Colorado location.

(e) The prepaid wireless 911 charge is the liability of the consumer and not of the seller or of any provider; except that the seller is liable to remit all prepaid wireless 911 charges that the seller collects from consumers as provided in subsection (3) of this section.

(f) The amount of the prepaid wireless 911 charge that is collected by a seller from a consumer shall not be included in the base for measuring any tax, fee, surcharge, or other charge that is imposed by the state, any political subdivision of the state, or any intergovernmental agency.

(3) (a) The seller or provider who uses federally supported services or programs shall remit any collected prepaid wireless 911 charges to the department at the times and in the manner provided in part 1 of article 26 of title 39. The department shall establish, by rule, registration and payment procedures that substantially coincide with the registration and payment procedures that apply under part 1 of article 26 of title 39. A seller is subject to the penalties under part 1 of article 26 of title 39, for failure to collect or remit a prepaid wireless 911 charge in accordance with this section.

(b) A seller or provider who uses federally supported services or programs may deduct and retain three and three-tenths percent of the prepaid wireless 911 charges that are collected by the seller from consumers.

(c) The audit and appeal procedures applicable to the state sales tax under part 1 of article 26 of title 39 apply to prepaid wireless 911 charges.

(d) The department shall, by rule, establish procedures by which a seller may document that a transaction is not a retail transaction, which procedures must substantially coincide with the procedures for documenting that a sale was wholesale for purposes of the sales tax under part 1 of article 26 of title 39.

(e) [Editor's note: This version of subsection (3)(e) is effective until July 1, 2025.] (I) Remittances of prepaid wireless 911 charges received by the department are collections for the local governing body, not general revenues of the state, and shall be held in trust in the prepaid wireless trust cash fund, which is hereby created. Except as provided in subsection (3)(e)(II) of this section, the department shall transmit the money in the fund to each governing body within sixty days after the department receives the money in accordance with section 29-2-106 for use by such governing body for the purposes permitted under section 29-11-104.

(II) The department may expend an amount, not to exceed three percent of the collected charges in the prepaid wireless trust cash fund, necessary to reimburse the department for its direct costs of administering the collection and remittance of prepaid wireless 911 charges; except that the department may expend up to an additional nineteen thousand dollars in the 2020-21 fiscal year to cover the costs of implementing House Bill 20-1293, enacted in 2020.

(III) The commission shall establish a formula for distribution of revenues to governing bodies from the prepaid wireless 911 charge based upon the governing authority's portion of the total 911 wireless call volume. The commission, or its designee, shall transmit the formula for distribution to the department by October 1 of each year, to take effect on the following January 1. The commission may promulgate rules to implement this subsection (3)(e)(III).

(e) [Editor's note: This version of subsection (3)(e) is effective July 1, 2025.] (I) Remittances of prepaid wireless 911 charges received by the department are collections for the local governing body, not general revenues of the state, and shall be held in trust in the prepaid wireless trust cash fund, which is hereby created. Except as provided in subsection (3)(e)(II) of this section, the department shall transmit the money in the fund to each governing body within sixty days after the department receives the money in accordance with part 2 of article 2 of this title 29 for use by such governing body for the purposes permitted under section 29-11-104.

(II) The department may expend an amount, not to exceed three percent of the collected charges in the prepaid wireless trust cash fund, necessary to reimburse the department for its direct costs of administering the collection and remittance of prepaid wireless 911 charges.

(III) The commission shall establish a formula for distribution of revenues to governing bodies from the prepaid wireless 911 charge based upon the governing authority's portion of the total 911 wireless call volume. The commission, or its designee, shall transmit the formula for distribution to the department as specified in section 29-2-205. The commission may promulgate rules to implement this subsection (3)(e)(III).

(4) The prepaid wireless 911 charge imposed by this section shall be the only direct 911 funding obligation imposed with respect to prepaid wireless telecommunications service in the state. No tax, fee, surcharge, or other charge to fund 911 shall be imposed by the state, any political subdivision of the state, or any intergovernmental agency upon a provider, seller, or consumer with respect to the sale, purchase, use, or provision of prepaid wireless telecommunications service.

(5) The department shall supply information regarding the administration of the prepaid wireless trust cash fund to the commission or a governing body upon request.
C.R.S. § 29-2-214 — CO Code / Title 29 / Article 2 / Part 2 / Section 29-2-214
29-2-214. Enhanced efficiencies - intergovernmental agreements - legislative declaration
Status: in_force

29-2-214. Enhanced efficiencies - intergovernmental agreements - legislative declaration. [Editor's note: This section is effective July 1, 2025.] (1) The general assembly hereby finds and declares that:

(a) It is in the best interest of the state, statutory local governments, special districts, requesting home rule jurisdictions, and taxpayers to have sales or use tax collected in the most efficient and effective manner feasible;

(b) Sales or use taxes can be administered and collected most efficiently when the governmental entities that collect the taxes cooperate and share responsibilities to collect and distribute revenues from the taxes;

(c) The administrative burden on taxpayers is lessened when governmental entities cooperate and agree on the processes used to administer and collect sales or use taxes;

(d) Broad authority and precedent exist for governmental entities to operate more efficiently and effectively by contracting with each other to cooperate in carrying out their respective responsibilities;

(e) The purpose of this section is to encourage the state to work cooperatively with statutory local governments, special districts, and requesting home rule jurisdictions in the administration and collection of sales or use taxes in the state to enhance efficiencies and procedures for the benefit of both the department and statutory local governments, special districts, and requesting home rule jurisdictions.

(2) The executive director may enter into an intergovernmental agreement with any statutory local government, special district, or requesting home rule jurisdiction for the purpose of enhancing the systemic efficiencies and procedures used in the collection of state and local sales or use taxes. Such agreement shall be entered into on behalf of and for the benefit of the statutory local government, special district, or requesting home rule jurisdiction and the department. In addition, a municipality may be included as a party to the agreement to further the same efficiencies and procedures to be enhanced by the agreement between the executive director and a county. The agreement may allow the parties to share in providing any function or service lawfully authorized to each of the parties, including the sharing of costs, information, or duties related to the collection of sales or use taxes within the boundaries of the county.

(3) (Deleted by amendment, L. 2024.)
C.R.S. § 29-27-502 — CO Code / Title 29 / Article 27 / Part 5 / Section 29-27-502
29-27-502. Broadband internet service providers' access to a multiunit building
Status: in_force

29-27-502. Broadband internet service providers' access to a multiunit building. (1) Subject to a property owner's rights to manage access to its property pursuant to subsection (4) of this section, a provider may access and install any necessary broadband facilities to provide high-speed broadband internet service to a multiunit building if:

(a) (I) The provider provides sixty-day prior written notice of intent to access the property to install the necessary broadband facility to provide broadband internet service to the property owner in accordance with subsection (2) of this section. An owner's failure to respond to the notice within sixty days is deemed to be authorization for access after a minimum of two attempts to notify the owner have been made.

(II) If a property owner is nonresponsive or refuses to engage with the provider in regard to the aesthetics of the property, the provider shall install broadband facilities in accordance with how the broadband internet service provider has reasonably assessed as meeting the aesthetics of the property.

(b) The provider provides to the property owner an access agreement that:

(I) Complies with all federal laws and regulations, state laws and rules, and local ordinances, resolutions, and regulations, including any declaratory ruling from the federal communications commission barring exclusive revenue sharing agreements and graduated revenue sharing agreements and any sale and leaseback agreements under which a provider transfers ownership of any inside wire arrangements to the owner of a multidwelling residential building and then leases the wire back from the property owner;

(II) Grants the provider a non-exclusive license to construct, replace, maintain, repair, operate, remove, and the obligation to install, at the provider's sole expense, all broadband facilities or other equipment necessary or required for distributing any broadband internet service and any accompanying service distributed over the high-speed broadband internet infrastructure only to the extent necessary to provide high-speed broadband internet service to the multiunit building. A property owner reserves sole control over all use and operating rights to any existing or planned wiring and infrastructure that the property owner owns. The provider shall not connect or use any conduit, wiring, or infrastructure owned by or in use by a third-party provider unless the provider is granted permission by the third-party provider that owns any such conduit, wiring, or infrastructure or granted permission to use any such conduit, wiring, or infrastructure by the property owner.

(III) Grants the provider access to the property during normal business hours or at any time during an emergency to install or repair any broadband facility;

(IV) Requires the provider to obtain consent from any tenant of the multiunit building or mobile home park prior to entering the tenant's premises and installing or repairing any necessary broadband facility;

(V) Grants the provider all ownership interest in any broadband facility except where a facility may be deemed to be affixed to the real property and considered a fixture of the property in which the owner of the property retains ownership interest of the fixture;

(VI) Requires the provider to be responsible for maintaining the broadband facilities in good order and promptly repairing any damage to the property caused by the provider;

(VII) Releases and indemnifies the property owner from any liability for any damage or loss to the broadband facility, other facilities at the property, or any other property of the property owner except resulting from the owner's willful misconduct or gross negligence or in instances where any such indemnification is contrary to any other state law, any local ordinance, or any local regulations. Nothing in this subsection (1)(b)(VII) shall be construed as alleviating a provider from being liable to a property owner for any repair of damage or loss caused by the provider.

(VIII) Requires the broadband internet service provider to maintain insurance that will insure its obligations under the access agreement, which coverages shall be in commercially reasonable amounts and shall include coverages for worker's compensation, property damage, and general liability;

(IX) Releases the provider and the property owner from any indirect, incidental, punitive, or consequential damages of any failure to perform its obligation under the access agreement if the failure is caused by an act of God, accident, fire, act of government, or other cause of similar nature beyond the obligor's reasonable control;

(X) Stipulates that the broadband internet service provider is responsible for removing the broadband facility and repairing all damage caused by such removal within ninety days of the expiration or termination of the access agreement, at the sole cost and expense of the provider. The broadband internet service provider must leave the broadband facility in place if the facility becomes the property of the multiunit building owner in accordance with laws regarding fixtures.

(XI) Warrants that the provider will not interfere with other services provided to or used by the multiunit property or require the property owner to provide any services to the provider;

(XII) Includes a full description of the areas of the property where equipment related to the broadband facility will be located that is reasonably limited to only those areas as necessary to provide high-speed broadband internet service to the multiunit building, is contained within existing utility easements whenever possible, and is subject to the property owner's right to determine the location of the equipment or any relocation of the equipment required by future development of the property;

(XIII) Requires the installation must be done in accordance with industry best practices, including aesthetic best practices, and in incorporated areas, exterior infrastructure must be at or below grade;

(XIV) Requires the provider to assume all costs for damage related to construction as a result of the unlocated private utilities on the property;

(XV) Requires the provider to avoid any deviation from the general aesthetics of a building when installing any broadband facilities when it is practicable and does not cause any undue hardship on the broadband internet service provider;

(XVI) Has a fixed term and is not perpetual in nature;

(XVII) States that the terms, conditions, charges, and fees for broadband internet services provided to tenants at a property shall be between the provider and individual tenants, that a property owner assumes no liability or responsibility for service charges contracted for by tenants, that all billing and collections from tenants will be accomplished by the provider, and that a property owner has no obligation to provide information regarding tenants or to collect any amounts on behalf of the provider; and

(XVIII) States that a tenant of an individually owned and an owner-occupied unit in a multiunit residential building, including a condo owner, must obtain approval from the owner of that individually owned unit before a provider may install or provide service to that unit.

(2) The notice required by subsection (1)(a) of this section must be sent by certified mail, return receipt requested, with a copy sent by e-mail and must:

(a) Contain a statement that the provider:

(I) Is authorized to provide communication services in the property;

(II) Has received a valid request from a tenant in the property and that identifies the unit occupied by such tenant. In instances where the request for service is made by a tenant in a condominium unit as defined in section 38-33-103, the tenant must provide evidence of prior written consent of the condominium owner in order for the request to be deemed valid.

(III) When installing, operating, maintaining, or removing equipment from the property, will conform to such reasonable conditions as the property owner deems necessary to protect the safety, functioning, and appearance of the property and the convenience and well-being of all occupants;

(IV) Will pay the property owner just and reasonable compensation for its use of the property; and

(V) Will indemnify, defend, and hold harmless the property owner for any damage caused by the installation, operation, maintenance, or removal of its facilities from the property unless any such indemnification is contrary to any other state law, any local ordinance, or any local regulation;

(b) Include a full description of the areas of the property that will be accessed, a detailed description of the provider's plans and specification for work to be performed and facilities or equipment to be installed, including any required utility connections and the electrical demand of the facilities and equipment to be installed, the type of broadband facility that will be necessary, the expected time frame needed for the deployment of infrastructure, including the date and times that the provider proposes to start and complete the installation; and

(c) Include an explanation of all the legal obligations and rights of the provider and the owner of the multiunit building in accordance with subsection (1)(b) of this section, including that the property owner has certain limited rights to refuse access to the multiunit property.

(3) Nothing in this section should be construed to permit a provider to identify and seek repair for any structural deficiencies not related to the direct need for installing the broadband facility or to install broadband facilities for purposes beyond providing service to the multiunit buildings.

(4) For purposes of this section and section 38-12-244, a property owner's rights to manage access include the property owner's rights to:

(a) Impose conditions on the provider that are reasonably necessary to protect the:

(I) Safety, security, appearance, and condition of the property; and

(II) Safety and convenience of other persons;

(b) Impose a reasonable limitation on the time at which the provider may have access to the property for any reason; and

(c) Require the provider to pay compensation for such access that is reasonable and nondiscriminatory among such telecommunications utilities.

(5) A property owner has the following permitted reasons to refuse access to the multiunit building:

(a) The provider has failed or refused to comply with reasonable conditions as set forth in subsection (4) of this section;

(b) The provider is not licensed and authorized;

(c) The provider cannot verify that one or more tenants have made a request for service;

(d) The property owner can demonstrate that physical limitations at the property prohibit the provider from installing the facilities and equipment in existing space;

(e) The installation would have significantly adverse effect on historical or architecturally significant elements of the property;

(f) The installation would result in environmental harm, such as the disturbance of asbestos or lead paint;

(g) The installation would have significant adverse effect on the ability of existing providers to provide services to the multiunit building;

(h) The installation would cause undue damage to the multiunit building or impair the use of the property for the continued provision of essential services to tenants; or

(i) The parties do not resolve a dispute concerning any just and reasonable compensation to the property owner for allowing access and use of the property through mediation in accordance with section 13-22-305, or, if unable to reach an agreement through mediation, through any ensuing alternative dispute resolution or litigation in which each party is responsible for paying its own costs and expenses.

(6) A property owner shall not discriminate in rental charges or otherwise against any tenant or lessee requesting or receiving broadband internet service under this section.

(7) If there is a dispute concerning the legal rights and obligations pursuant to this article, a property owner and provider must attempt to resolve any dispute through the mediation process pursuant to section 13-22-305 before a lawsuit is commenced. If the parties do not attempt to resolve the dispute through mediation in accordance with section 13-22-305, the parties will each pay the cost associated with an alternative dispute resolution.
C.R.S. § 29-8-107 — CO Code / Title 29 / Article 8 / Section 29-8-107
29-8-107. Bond of petitioners
Status: in_force

29-8-107. Bond of petitioners. At the time that action is commenced under section 29-8-106, or at any time prior to the time of the hearing provided for in section 29-8-112, and if requested by the governing body or public utility, a bond shall be filed, with security approved by the governing body or cash deposit made sufficient to pay all expenses of the governing body connected with the proceedings and of the public utilities for actual time and expenses incurred in regard to the cost and feasibility study in case the organization of the district is not effected. If at any time during the organization proceedings the governing body is satisfied that the bond first executed or the amount of cash deposited is insufficient in amount, it, on its own initiative or at the request of a public utility, may require the execution of an additional bond or the deposit of additional cash within a time to be fixed, not less than ten days distant, and upon failure of the petitioners to file or deposit the same, the petition shall be dismissed.
C.R.S. § 29-4-710.5 — CO Code / Title 29 / Article 4 / Part 7 / Section 29-4-710.5
29-4-710.5. Powers of the board - lease, sale, or financing of projects
Status: in_force

29-4-710.5. Powers of the board - lease, sale, or financing of projects. (1) Except as otherwise provided in an intergovernmental agreement entered into pursuant to article 46.5 of title 24, C.R.S., the authority may not undertake or finance a project until the board or the executive director pursuant to rules and regulations adopted by the board first determines that:

(a) Providing the project will assist in promoting sound economic development or in maintaining employment in the area in which the project is or is to be located, or in an area reasonably accessible thereto, or in the reduction of unemployment or underemployment in such area;

(b) The financing agreement relating thereto provides for payment to the authority of such revenues that, together with any government subsidies relating to the project and other moneys available or expected to be available, will be sufficient to pay the principal of and interest on all notes and bonds issued to finance the project, to build up and maintain any reserves deemed advisable by the authority in connection therewith, and to pay the costs of maintaining the project in good repair and keeping it properly insured, unless the financing agreement obligates the sponsor to pay for the maintenance of and insurance on the project; and

(c) The sponsor of the project is not a state agency, county, municipality, or other public body except the authority and the land on which the project is to be located has not been acquired by exercise of the power of eminent domain during the two years preceding the submission of the project plan to the authority.

(2) Upon making the determinations specified in subsection (1) of this section and in case of projects involving the acquisition, construction, or rehabilitation of a building, upon approval by the board of a project plan, the authority, in addition to the other powers granted by this part 7, shall have the following powers:

(a) To commit to enter and to enter into a financing agreement to sell, make, or participate in a loan to finance or lease for a term not exceeding ninety-nine years, with or without an option to purchase, any project, without public bidding or public sale, and upon such terms and conditions as the authority may deem appropriate. The authority may enter into such a financing agreement prior to, at the date of, or subsequent to the completion of the project. Where such a financing agreement is entered into, the authority may pay the project costs of the project and complete the construction and development of the project prior to any actual conveyance, loan, or lease.

(b) To commit to enter and to enter into a financing agreement to purchase or participate in the purchase, from a lender, of loans to sponsors to finance project costs, upon such terms and conditions as the authority may deem appropriate. The authority may enter into such a financing agreement prior to, at the date of, or subsequent to the completion of the project.

(c) To commit to enter and to enter into a financing agreement to make a loan to a lender, upon the condition that the lender invest the proceeds of such loan in loans to sponsors to finance project costs on such terms and conditions as the authority may deem appropriate;

(d) To acquire, construct, reconstruct, rehabilitate, improve, alter, equip, and repair or to provide for the acquisition, construction, reconstruction, rehabilitation, improvement, alteration, equipping, and repairing of any project; to maintain, operate, and manage or to provide for the maintenance, operation, and management of any project; to mortgage or otherwise encumber any project; and to sell or lease any project;

(e) To prepare or cause to be prepared plans, specifications, designs, and estimates of costs for the acquisition, construction, reconstruction, rehabilitation, improvement, alteration, equipment, maintenance, or repairing of any project and to periodically modify such plans, specifications, designs, and estimates.

(3) All projects shall be subject to any applicable master plan, official map, zoning regulations, building code, and other regulations governing land use or planning of the county or municipality in which the project is or is to be located. However, nothing in this subsection (3) shall be construed to prohibit or otherwise affect the right of the authority, a sponsor, or any other person to apply for and obtain, by any lawful means and to the extent otherwise permitted by law, an amendment to, a change in, or a variance from any such master plan, official map, zoning regulation, building code, or other regulation governing land use or planning with respect to any project.

(4) Each county and municipality in which a project is located, in connection with such project, shall provide police, fire, sanitation, health protection, and other governmental services of the same character and to the same extent as those provided for other residents of such county and municipality.

(5) The authority shall be empowered to enter into contractual agreements with any county or municipality with respect to the furnishing of any additional community, municipal, or public facilities or services necessary or desirable for any project.

(6) Notwithstanding the provisions of any other law, the state, any state agency, any county, and any municipality in which a project is or is to be located, and any board, authority, agency, department, commission, public corporation, or instrumentality of such county or municipality, shall have the power to lend or grant money or any other form of property, real, personal, or mixed, to the authority and to enter into contracts to make such loans and grants, all upon such terms and conditions as the authority and the state, state agency, county, or municipality, as the case may be, may agree upon.

(7) Except as otherwise provided in an intergovernmental agreement entered into pursuant to article 46.5 of title 24, C.R.S., the authority shall exercise its powers in connection with the financing of projects primarily for the benefit of small businesses, and the authority shall prepare as part of its annual report a summary of the nature and extent of its assistance rendered to small business projects.
C.R.S. § 29-11.5-104 — CO Code / Title 29 / Article 11.5 / Section 29-11.5-104
29-11.5-104. Legislative declaration - master agreements
Status: in_force

29-11.5-104. Legislative declaration - master agreements. (1) The general assembly hereby finds and declares that it is in the best interests of all Coloradans that local governmental entities that choose to accept alternative forms of payment do so in the most consumer-oriented, cost-effective, and uniform manner possible. Accordingly, it is the intent of the general assembly to encourage local governmental entities to join with other local governmental entities in contractual arrangements with providers of alternative forms of payment or to join one or more master agreements entered into by the state treasurer pursuant to section 24-19.5-104, C.R.S.

(2) Any local governmental entity that accepts one or more alternative forms of payment for payments payable to a local governmental entity may:

(a) Join with one or more other local governmental entities in negotiating and entering into one or more contracts with one or more providers of alternative forms of payment; or

(b) Join in any master agreement entered into by the state treasurer pursuant to section 24-19.5-104, C.R.S., with the approval of the state treasurer or pursuant to any rules promulgated by the state treasurer.
C.R.S. § 29-4-1113 — CO Code / Title 29 / Article 4 / Part 11 / Section 29-4-1113
29-4-1113. Judicial examination of powers, acts, proceedings, or contracts of the authority
Status: in_force

29-4-1113. Judicial examination of powers, acts, proceedings, or contracts of the authority. In its discretion, the board may file a petition at any time in the district court in and for any county in which the authority is located wholly or in part, or in which the authority intends to conduct activities, seeking a judicial examination and determination of any power conferred to the authority, any revenue-raising power exercised or that may be exercised by the authority, or any act, proceeding, or contract of the authority, whether or not the act or proceeding has occurred or the contract has been executed. The judicial examination and determination must be conducted in substantially the manner set forth in section 32-4-540; except that the notice required must be published once a week for three consecutive weeks and the hearing must be held not less than thirty days nor more than forty days after the filing of the petition.
C.R.S. § 29-4-227 — CO Code / Title 29 / Article 4 / Part 2 / Section 29-4-227
29-4-227. Tax exemptions
Status: in_force

29-4-227. Tax exemptions. (1) (a) Except for the administrative fees collectible in connection with the inclusion of property within the boundaries of the Colorado new energy improvement district as authorized by section 29-4-226 (2), an authority is exempt from the payment of any taxes or fees to the state or any county, city and county, municipality, or other political subdivision of the state. All property of an authority is exempt from all local and municipal taxes. Bonds, notes, debentures, and other evidences of indebtedness of an authority are declared to be issued for a public purpose and to be public instruments, and, together with interest thereon, are exempt from taxes. All property leased to an authority for the purposes of a project is also exempt from taxation, as is the income derived from the authority by the lessor under the lease.

(b) A project that is owned by, leased to, or under construction by an entity that is wholly owned by an authority, an entity in which an authority has an ownership interest, or an entity in which an entity wholly owned by an authority or of which an authority is the sole member has an ownership interest is exempt from both property tax and, during construction, from the payment of sales tax and use tax to the state or any county, city and county, municipality, or other political subdivision of the state in proportion to the percentage of the project that is for occupancy by persons of low income. The determination by an authority of the percentage of the project that qualifies for the exemptions from payment of property taxes and sales and use taxes may be made on the basis of either the relative square footage or cost and is presumed valid absent manifest error.

(2) This section, as amended, applies to property owned by or leased to an authority and property owned by, leased to, or under construction by an entity in which an authority has an ownership interest, or an entity in which an entity wholly owned by an authority or of which an authority is the sole member has an ownership interest on or after August 2, 2000. Nothing in this section, as amended, entitles or shall be interpreted to entitle any entity to a refund of taxes from the state for any period beginning before January 1, 2013, or to a refund of taxes from any county, city and county, municipality, or other political subdivision of the state paid prior to August 10, 2016. Notwithstanding the provisions of section 39-26-703 (2)(d), C.R.S., from August 10, 2016, until December 31, 2016, an entity may file a claim for a refund of all state taxes overpaid under this section for the period from January 1, 2013, to August 10, 2016. On and after January 1, 2017, all claims for refund under this section are subject to the provisions of section 39-26-703 (2)(d), C.R.S.
C.R.S. § 29-8-103 — CO Code / Title 29 / Article 8 / Section 29-8-103
29-8-103. Definitions
Status: in_force

29-8-103. Definitions. As used in this article, unless the context otherwise requires:

(1) "Cable operator" shall have the same meaning as set forth in the federal "Cable Communications Policy Act of 1984", as amended, 47 U.S.C. sec. 522.

(1.5) "Communication service" means the transmission of intelligence by electrical means, including, but not limited to, telephone, telegraph, messenger-call, block, police, fire alarm, and traffic control circuits or the transmission of television or radio signals.

(2) "Convert" or "conversion" means the removal of all or any part of any existing overhead electric or communications facilities and the replacement thereof with underground electric or communication facilities constructed at the same or different locations.

(3) "Electric or communication facilities" means any works or improvements used or useful in providing electric or communication service, including, but not limited to, poles, supports, tunnels, manholes, vaults, conduits, pipes, wires, conductors, guys, stubs, platforms, crossarms, braces, transformers, insulators, cut-outs, switches, capacitors, meters, communication circuits, appliances, attachments, and appurtenances.

(4) "Electric service" means the transmission and distribution of electricity for heat, light, or power.

(5) "Governing body" means the board of county commissioners or city council or board of trustees, as may be appropriate, depending on whether the improvement district is located in a county or within a city or town.

(6) "Net effective interest rate" means the net interest cost of bonds divided by the sum of the products derived by multiplying the principal amounts of the securities maturing on each maturity date by the number of years from their date to their respective maturities. In all cases, the net effective interest rate shall be computed without regard to any option of redemption prior to the designated maturity dates of the bonds.

(7) "Overhead electric or communication facilities" means electric or communication facilities located, in whole or in part, above the surface of the ground.

(7.5) "Political subdivision" means a county, city and county, city, town, home rule city, home rule town, service authority, school district, local improvement district, law enforcement authority, any special district such as water, sanitation, fire protection, metropolitan, irrigation, or drainage, or any other kind of municipal, quasi-municipal, or public corporation organized pursuant to law.

(8) "Public utility" means one or more persons or corporations that provide electric or communication service to the public by means of electric or communication facilities and shall include any city, county, special district, or public corporation that provides electric or communication service to the public by means of electric or communication facilities.

(9) "Resolution" means ordinance, where the governing body properly acts by ordinance, or resolution, where the governing body is authorized to act by resolution.

(10) "Underground electric or communication facilities" means electric or communication facilities located, in whole or in part, beneath the surface of the ground, or facilities within the confines of a power substation. "Communication facilities" does not include facilities used or intended to be used for the transmission of intelligence by microwave or radio or outdoor public telephones. "Underground facilities" includes certain facilities even though such facilities remain above the surface, in accordance with standard underground practices, such as transformers, pull boxes, service terminals, meters, pedestal terminals, splice closures, apparatus cabinets, and similar facilities.
C.R.S. § 29-23-115 — CO Code / Title 29 / Article 23 / Section 29-23-115
29-23-115. Limitation of actions
Status: in_force

29-23-115. Limitation of actions. An action or proceeding, at law or in equity, to question the validity or enjoin the performance of any act or proceeding relating to the issuance of any bond of the authority shall be barred unless commenced within thirty days after the performance of the act or the effective date thereof, whichever is later.
C.R.S. § 29-1-701 — CO Code / Title 29 / Article 1 / Part 7 / Section 29-1-701
29-1-701. Short title
Status: in_force

29-1-701. Short title. This part 7 shall be known and may be cited as the "Construction Bidding for State-funded Local Projects Act".