CO Code § 30-25-106 (2021)
2021 Colorado Code|Title 30 - Government - County|Article 25 - Administration|Part 1 - Fiscal Procedures|§ 30-25-106. Fund - Purposes

  The board of county commissioners is authorized to appropriate money from the county general fund for all ordinary county expenses, including the administrative expenditures of elective and appointive offices, library, agricultural extension service, fire protection, fairs, advertising, airports, health, rodent control, water conservation, weed control, pest control, predatory animal control, and all other general county purposes authorized by law, except expenditures for public welfare, roads and bridges, debt service, public hospitals, public works, contingencies, and purposes voted by the electors.    The board of county commissioners is authorized to appropriate money from the general fund derived from federal payment in lieu of taxes to public school districts containing lands from which the payment is derived.    Notwithstanding the provisions of subsection (1) of this section, the board of county commissioners is authorized to transfer money from the county general fund to the county road and bridge fund created in section 43-2-202 if the governor declares, by executive order or proclamation, a disaster emergency in the applicable county pursuant to section 24-33.5-704 (4). The board of county commissioners is authorized to make the transfers until eight years after the date of the governor's declaration of an emergency in the county. The eight years begins the day after the date of the governor's final declaration of an emergency for the disaster, including all extensions to the declaration. Any county general fund money transferred into the county road and bridge fund must be used for the purposes of disaster response and recovery in a manner consistent with the permissible uses of money in the county road and bridge fund.     History. Source: L. 51: P. 294, § 2. CSA: C. 45, § 7(2). CRS 53: § 36-2-6 . C.R.S. 1963: § 36-2-6 . L. 79: Entire section amended, p. 1152, § 1, effective June 7. L. 2014: (3) added,(SB 14-007), ch. 3, p. 78, § 1, effective February 19. L. 2017: (3) amended,(SB 17-034), ch. 32, p. 90, § 1, effective August 9. L. 2020: (3) amended,(HB 20-1124), ch. 85, p. 340, § 1, effective September 14.    ANNOTATION   Funding for roads and bridges shall be from a special levy for roads and bridges, together with moneys from state or federal governments for expenditures on roads and bridges, and other moneys which may become available for roads and bridges, except money from the general fund. City of Greeley v. Bd. of County Comm'rs, 644 P.2d 76 (Colo. App. 1981).   The conflict between this section and § 29-1-111.5 , if any, must be resolved in favor of the specific prohibition on roads and bridges found in this section. City of Greeley v. Bd. of County Comm'rs, 644 P.2d 76 (Colo. App. 1981).   Subsection (1) specifically prohibits the transfer of county general fund money for expenditures for roads and bridges. City of Colo. Springs v. Bd. of County Comm'rs, 648 P.2d 671 (Colo. App. 1982).   This section makes any money contained in the county general fund unavailable for road and bridge use. City of Aurora v. Bd. of County Comm'rs, 902 P.2d 375 (Colo. App. 1994), aff'd, 919 P.2d 198 (Colo. 1996).