reglab/housing_qa huggingface dataset:
CO Code § 29-2-106.2 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 2 - County and Municipal Sales or Use Tax|§ 29-2-106.2. Location Guides - Precinct Locators

  Each home rule city, town, and city and county collecting its own sales or use tax shall make available to any requesting vendor a map or other location guide showing the boundaries of the municipality. The requesting vendor may rely on the map or other location guide and any update thereof available to the vendor in determining whether to collect a sales or use tax, or both, of the municipality. No penalty shall be imposed or action for deficiency maintained if the requesting vendor in good faith complies with the most recent map or other location guide available to it.      As used in this subsection (2), unless the context otherwise requires:   “Local taxing entity” means a home rule or statutory municipality, county, city and county, or any other local governmental entity that imposes a sales or use tax.    “Precinct locator” means the record regularly maintained by a county clerk and recorder and used to determine within which jurisdiction or jurisdictions an address is located for voting purposes and, for determining the location of commercial or industrial addresses, shall include the record regularly maintained by the county clerk and recorder and used to determine within which jurisdiction or jurisdictions an address is located for the purpose of properly remitting sales or use tax on motor vehicles.       Any public utility may rely upon the precinct locator maintained by the county clerk and recorder for the county or counties in which a local taxing entity is located in determining whether to collect a sales or use tax, or both, of the local taxing entity.    No penalty shall be imposed upon, interest charged to, or action for deficiency maintained against a public utility in connection with the collection of a sales or use tax, or both, by the public utility if, in determining whether to collect the tax, the public utility relied in good faith upon the most recently updated version of a precinct locator in existence at the time of the taxable transaction. The provisions of this paragraph (c) shall not apply to the extent that the local entity has informed the public utility in writing prior to a taxable transaction that the most recently updated version of the precinct locator is inaccurate and, in such writing, provides the public utility with a corrected copy of the precinct locator information.         History. Source: L. 85: Entire section added, p. 1032, § 3, effective January 1, 1986. L. 97: Entire section amended, p. 555, § 1, effective April 24.
CO Code § 29-2-107 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 2 - County and Municipal Sales or Use Tax|§ 29-2-107. Limitation on Applicability

  Nothing in this article shall be construed to apply to, affect, or limit the powers of home rule municipalities organized under article XX of the state constitution to impose, administer, or enforce any local sales or use tax except those provisions which specifically refer to “home rule”.    No provision of this article shall be construed to require any incorporated town or city or any county to impose any sales tax or to increase any sales tax imposed prior to July 1, 1967.    Nothing in this article shall be construed to invalidate any sales or use tax adopted by ordinance or resolution by any town, city, city and county, or county, whether home rule or statutory, prior to January 1, 1986. Except as provided in subsection (1) of this section, no sales or use tax of any such local government shall conflict with the provisions of this article after January 1, 1986.     History. Source: L. 67: P. 663, § 7. C.R.S. 1963: § 138-10-7. L. 85: Entire section added, p. 1036, § 4, effective January 1, 1986. History. Source: L. 67: P. 663, § 7. C.R.S. 1963: § 138-10-7. L. 85: Entire section added, p. 1036, § 4, effective January 1, 1986.    ANNOTATION   Municipal ordinance creating a lien for the collection of its sales taxes that is superior to a lien held by a bank was a proper exercise of the municipality's authority under § 6 of article XX of the state constitution and especially § 6(g). The priority of local liens for unpaid sales taxes, at least with respect to their superiority over private commercial liens, is a local and municipal concern for which the municipality may legislate, even if such legislation were to conflict with a state statute. Given that the levy and collection of a local sales tax by a home-rule municipality is a local and municipal concern, it would be anomalous to conclude that, while the general assembly may grant priority to the sales tax liens of statutory cities and towns, a home rule municipality may not makes its sales tax lien superior to the commercial lien of a private lender. Town of Avon v. Weststar Bank, 151 P.3d 601 (Colo. App. 2006).
CO Code § 29-2-110 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 2 - County and Municipal Sales or Use Tax|§ 29-2-110. Filing With Executive Director - When Deemed to Have Been Made

  Any report, claim, tax return, statement, or other document required or authorized under this article to be filed with or any payment made to the executive director of the department of revenue which:   Is transmitted through the United States mails shall be deemed filed with and received by the executive director on the date shown by the cancellation mark stamped on the envelope or other wrapper containing the document required to be filed;    Is mailed but not received by the executive director, or is received and the cancellation mark is not legible or is erroneous or omitted, shall be deemed to have been filed and received on the date it was mailed if the sender establishes by competent evidence that the document was deposited in the United States mails on or before the date due for filing. In such cases of nonreceipt of a document by the executive director, the sender shall file a duplicate copy thereof within thirty days after written notification is given to the sender by the executive director of the failure to receive such document.       If any report, claim, tax return, statement, remittance, or other document is sent by United States registered mail, certified mail, or certificate of mailing, a record authenticated by the United States postal service of such registration, certification, or certificate shall be considered competent evidence that the report, claim, tax return, statement, remittance, or other document was mailed to the executive director, to the state officer or state agency to which it was addressed, and the date of the registration, certification, or certificate shall be deemed to be the postmark date.    If the date for filing any report, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day.     History. Source: L. 77: Entire section added, p. 1403, § 1, effective July 1.
CO Code § 29-2-111 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 2 - County and Municipal Sales or Use Tax|§ 29-2-111. Pledging of Sales and Use Tax for Capital improvements.(repealed)

 History. Source: L. 81: Entire section added, p. 1405, § 1, effective July 1. L. 2001: (4) and (5) added, p. 244, § 1, effective August 8. L. 2018: Entire section repealed,(SB 18-106), ch. 122, p. 827, § 2, effective August 8.    Cross references:   For the legislative declaration in SB 18-106, see section 1 of chapter 122, Session Laws of Colorado 2018.   ANNOTATION   Language of ballot question that specified financing of capital improvements would be accomplished by increasing sales and use taxes is not clearly misleading even though it did not state that bonds could be issued and secured by a fund containing the increased taxes. Leek v. City of Golden, 870 P.2d 580 (Colo. App. 1993).
CO Code § 29-3-104 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 3 - County and Municipality Development Revenue Bond Act|§ 29-3-104. General Powers

  In addition to any other powers, each county and municipality has the following powers:   To acquire, whether by construction, purchase, gift, devise, lease, or sublease; to improve and equip; and to finance, refinance, sell, lease, or otherwise dispose of one or more projects or part thereof. If a county issues revenue bonds as provided in this article to finance, refinance, or acquire projects, such projects shall be located within said county, or, if a municipality issues revenue bonds as provided in this article to finance, refinance, or acquire projects, such projects shall be located within the municipality or within eight miles from the nearest point of its corporate limits.    To enter into financing agreements with others for the purpose of providing revenues to pay the bonds authorized by this article; to lease, sell, or otherwise dispose of any or all of its projects to others for such revenues and upon such terms and conditions as the governing body may deem advisable; and to grant options to renew any lease or other agreement with respect to the project and to grant options to buy any project at such price as the governing body deems desirable;    To issue revenue bonds for the purpose of defraying the cost of financing, refinancing, acquiring, improving, and equipping any project, including the payment of principal and interest on such bonds for not exceeding three years, funding any reserve funds which the governing body may deem advisable to establish in connection with the retirement of the proposed bonds or the maintenance of the project, and all other incidental expenses incurred in issuing such bonds;    To secure payment of such bonds as provided in this article.       To further implement section 18 of article XIV of the state constitution and to supplement part 5 of article 25 of title 31, C.R.S., any county or municipality may delegate, by resolution or ordinance as the case may be, to any other county or municipality authority to act on its behalf in the financing, refinancing, acquisition, leasing, ownership, improvement, and disposal of projects. Any such delegation may be general or limited in scope and time and may be irrevocable for the term or terms of any financing agreement or bond issue, all as provided in said ordinance or resolution.     History. Source: L. 67: P. 672, § 4. C.R.S. 1963: § 36-24-4 . L. 73: P. 477, § 4. L. 77: (1)(a) and (1)(c) amended and (2) R&RE, pp. 1409, 1410, §§ 4, 5, effective June 20.
CO Code § 29-3-105 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 3 - County and Municipality Development Revenue Bond Act|§ 29-3-105. Bonds to Be Special Obligations

  All bonds issued by a county or municipality under the authority of this article shall be special, limited obligations of the county or municipality. Except as provided in section 29-3-116, the principal of and interest on such bonds shall be payable, subject to the mortgage provisions in this article, solely out of the revenues derived from the financing, refinancing, sale, or leasing of the project with respect to which the bonds are issued.    The bonds and interest coupons, if any, appurtenant thereto shall never constitute the debt or indebtedness of the county or municipality within the meaning of any provision or limitation of the state constitution, statutes, or home rule charter, and shall not constitute nor give rise to a pecuniary liability of the county or municipality or a charge against its general credit or taxing powers. Such limitation shall be plainly stated on the face of each bond.     History. Source: L. 67: P. 672, § 5. C.R.S. 1963: § 36-24-5 . L. 73: P. 478, § 5. L. 77: (1) amended, p. 1410, § 6, effective June 20.    ANNOTATION   Applied in Allardice v. Adams County, 173 Colo. 133 , 476 P.2d 982 (1970); Weed v. City of Pueblo, 197 Colo. 52 , 591 P.2d 80 (1979).
CO Code § 29-3-106 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 3 - County and Municipality Development Revenue Bond Act|§ 29-3-106. Form and Terms of Bonds - Exemption From Colorado Income Tax

  The bonds shall be authorized by resolution of the county commissioners or by ordinance of the municipality; shall be subject to such maximum net effective interest rate; and shall be in such denominations, bear such date, mature at such time not exceeding forty years from their respective dates, bear such interest at a rate, be in such form, carry such registration privileges, be executed in such manner, be payable at such place within or without the state, and be subject to such terms of redemption as the authorizing resolution or supplemental resolution of the county commissioners or the ordinance or supplemental resolution of the municipality may provide.    The bonds may be sold in one or more series at par, or below or above par, at public or private sale, in such manner and for such price as the county or municipality, in its discretion, shall determine; but the county or municipality shall not sell such bonds at a price such that the net effective interest rate of the issue of bonds exceeds the maximum net effective interest rate authorized. As an incidental expense of the project, the county or municipality, in its discretion, may employ financial and legal consultants in regard to the financing of the project.    The county or municipality may exchange all or a part of its bonds for all or an equivalent part of the project for which the bonds are issued, the exchange to be preceded by determination of the fair value of the project or part of the project exchanged for the bonds. Such determination shall be by ordinance of the municipality or by resolution of the governing body of the county and shall be conclusive.    The bonds shall be fully negotiable under the terms of article 8 of title 4, C.R.S.    Interest on bonds issued on or after July 1, 1979, pursuant to this article shall be exempt from Colorado income tax.     History. Source: L. 67: P. 672, § 6. C.R.S. 1963: § 36-24-6 . L. 70: Pp. 109, 140, §§ 2, 8. L. 73: P. 478, § 6. L. 79: (5) added, p. 1128, § 1, effective June 22.    Cross references:   For the definition of “net effective interest rate”, as used in subsections (1) and (2), see § 30-26-301 (2)(d)(I) .
CO Code § 29-3-107 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 3 - County and Municipality Development Revenue Bond Act|§ 29-3-107. Bond Security

 The principal of, the interest on, and any prior redemption premiums due in connection with the bonds shall be payable from, secured by a pledge of, and constitute a lien on the revenues out of which such bonds shall be made payable. In addition, they may be secured by a mortgage covering all or any part of the project or upon any other property of the user, or both, by a pledge of the revenues from or a financing agreement for such project, or both, as the governing body in its discretion may determine, but no county or municipality shall be authorized hereby to pledge any of its property or to otherwise secure the payment of any bonds with its property; except that the county or municipality may pledge the property of the project or revenues therefrom.   History. Source: L. 67: P. 673, § 7. C.R.S. 1963: § 36-24-7 . L. 73: P. 478, § 7. L. 75: Entire section amended, p. 968, § 4, effective July 14.    ANNOTATION   It is solely to the bond security which bondholders may look for payment of interest and redemption of their investment. Allardice v. Adams County, 173 Colo. 133 , 476 P.2d 982 (1970).
CO Code § 29-3-108 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 3 - County and Municipality Development Revenue Bond Act|§ 29-3-108. Terms of Proceedings and Instruments

  The proceedings under which the bonds are authorized to be issued and any mortgage or trust indenture given to secure the same may contain any provisions customarily contained in instruments securing bonds and constituting a covenant with the bondholders, including, but not limited to:   Provisions respecting custody of the proceeds from the sale of the bonds, including their investment and reinvestment until used to defray the cost of the project;    Provisions respecting the fixing and collection of revenues from the project;    The terms to be incorporated in the financing agreement and any mortgage or trust indenture for the project, including without limitation provision for subleasing;    The maintenance and insurance of the project;    The creation of funds and accounts into which any bond proceeds, revenues, and income may be deposited or credited;    Limitation on the purpose to which the proceeds of any bonds then or thereafter to be issued may be applied;    Limitation on the issuance of additional bonds, the terms upon which additional bonds are issued and secured, the refunding of bonds, and the replacement of bonds;    The procedure, if any, by which the terms of any contract with bondholders may be amended or abrogated;    Vesting in a trustee such properties, rights, powers, and duties in trust as the county or municipality determines and limiting the rights, duties, and powers of such trustees;    The rights and remedies available in case of a default to the bondholders or to any trustee under the financing agreement, a mortgage, or a trust indenture for the project.        History. Source: L. 67: P. 673, § 8. C.R.S. 1963: § 36-24-8 . L. 73: P. 478, § 8.
CO Code § 29-3-109 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 3 - County and Municipality Development Revenue Bond Act|§ 29-3-109. Investments and Bank Deposits

  The county or municipality may provide that proceeds from the sale of bonds and special funds from the revenues of the project shall be invested and reinvested in such securities and other investments, whether or not any such investment or reinvestment is authorized under any other law of this state, as may be provided in the proceedings under which the bonds are authorized to be issued, including but not limited to:   Bonds or other obligations of the United States;    Bonds or other obligations, the payment of the principal and interest of which is unconditionally guaranteed by the United States;    Obligations issued or guaranteed as to principal and interest by any agency or person controlled or supervised by and acting as an instrumentality of the United States pursuant to authority granted by the congress of the United States;    Obligations issued or guaranteed by any state of the United States or any political subdivision of any such state;    Prime commercial paper;    Prime finance company paper;    Bankers acceptances drawn on and accepted by commercial banks;    Repurchase agreements fully secured by obligations issued or guaranteed as to principal and interest by the United States or by any person controlled or supervised by and acting as an instrumentality of the United States pursuant to authority granted by the congress of the United States;    Certificates of deposit issued by commercial banks.       The county or municipality may also provide that the proceeds, funds, or investments and the revenues payable under the financing agreement shall be received, held, and disbursed by one or more trust companies located within or without this state or in any depository authorized in section 24-75-603, C.R.S.     History. Source: L. 67: P. 674, § 9. C.R.S. 1963: § 36-24-9 . L. 73: P. 479, § 9. L. 79: (2) amended, p. 1617, § 12, effective June 8.
CO Code § 29-3-110 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 3 - County and Municipality Development Revenue Bond Act|§ 29-3-110. Acquisition of Project

  The county or municipality may also provide that:   The project and improvements to be constructed, if any, shall be constructed by the county or municipality, the user, the user's designee, or any one or more of them on real estate owned by the county or municipality, the user, or the user's designee, as the case may be;    The bond proceeds shall be disbursed by the trustee bank or trust company during construction upon the estimate, order, or certificate of the user or the user's designee.       The project, if and to the extent constructed on real estate not owned by the county or municipality, may be conveyed or leased or an easement therein granted to the county or municipality at any time.     History. Source: L. 67: P. 674, § 10. C.R.S. 1963: § 36-24-10 . L. 73: P. 479, § 10.
CO Code § 29-3-111 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 3 - County and Municipality Development Revenue Bond Act|§ 29-3-111. Limited Obligation

 In making such agreements or provisions, a county or municipality shall not obligate itself, except with respect to the project and the application of the revenues therefrom and bond proceeds therefor.   History. Source: L. 67: P. 674, § 11. C.R.S. 1963: § 36-24-11 .
CO Code § 29-3-112 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 3 - County and Municipality Development Revenue Bond Act|§ 29-3-112. Rights Upon Default

  The proceedings authorizing any bonds, or any mortgage securing such bonds, may provide that if there is a default in the payment of the principal of, the interest on, or any prior redemption premiums due in connection with the bonds or in the performance of any agreement contained in such proceedings or mortgage, the payment and performance may be enforced by mandamus or by the appointment of a receiver in equity with power to charge and collect rents and to apply the revenues from the project in accordance with the proceedings or the provisions of the mortgage.    Any mortgage to secure bonds issued thereunder may also provide that if there is a default in the payment thereof or a violation of any agreement contained in the mortgage it may be foreclosed and there may be a sale under proceedings in equity or in any other manner permitted by law. Such mortgage may also provide that any trustee under such mortgage or the holder of any bonds secured thereby may become the purchaser at any foreclosure sale if he is the highest bidder and may apply toward the purchase price unpaid bonds at the face value thereof.     History. Source: L. 67: P. 674, § 12. C.R.S. 1963: § 36-24-12 .
CO Code § 29-3-113 (2021)
2021 Colorado Code|Title 29 - Government - Local|Article 3 - County and Municipality Development Revenue Bond Act|§ 29-3-113. Determination of Revenue

  Prior to entering into a financing agreement for the project and the issuance of bonds in connection therewith, the governing body must determine:   The amount necessary in each year to pay the principal of and the interest on the first bonds proposed to be issued to finance such project;    The amount necessary to be paid each year into any reserve funds which the governing body may deem advisable to establish in connection with the retirement of the proposed bonds and the maintenance of the project;    The estimated cost of maintaining the project in good repair and keeping it properly insured, unless the terms under which the project is to be financed provide that the user shall maintain the project and carry all proper insurance with respect thereto.       The determination and findings of the governing body, required to be made by subsection (1) of this section, shall be set forth in the proceedings under which the proposed bonds are to be issued; but the foregoing amounts need not be expressed in dollars and cents in the financing agreement and proceedings under which the bonds are authorized to be issued.     History. Source: L. 67: P. 675, § 13. C.R.S. 1963: § 36-24-13 . L. 73: P. 479, § 11.