reglab/housing_qa huggingface dataset:
CO Code § 24-77-103.8 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 77 - State Fiscal Policies Relating to Section 20 of Article X of the State Constitution|§ 24-77-103.8. Unrefunded State Revenues

  Any amount of state revenues in excess of the limitation on state fiscal year spending for the 1996-97 fiscal year that voters statewide did not authorize the state to retain and spend and that are required to be refunded pursuant to section 20 (7)(d) of article X of the state constitution, but that are not refunded by the state as required, shall be added to and refunded with any state revenues in excess of the limitation on state fiscal year spending for the 1998-99 fiscal year required to be refunded.    Any amount of state revenues in excess of the limitation on state fiscal year spending for the 1997-98 fiscal year and every fiscal year thereafter through the 2000-01 fiscal year that voters statewide did not authorize the state to retain and spend and that are required to be refunded pursuant to section 20 (7)(d) of article X of the state constitution, but that are not refunded by the state as required, shall be added to and refunded with any state revenues in excess of the limitation on state fiscal year spending for the fiscal year following the fiscal year for which state revenues in excess of the limitation on state fiscal year spending were required to be refunded.    Any amount of state revenues in excess of the limitation on state fiscal year spending for the 2001-02 fiscal year and for every fiscal year thereafter that voters statewide did not authorize the state to retain and spend and that are required to be refunded pursuant to section 20 (7)(d) of article X of the state constitution, but that are not refunded by the state as required, shall be carried forward and added to the amount of any unrefunded state revenues in excess of the limitation on state fiscal year spending for previous fiscal years that has been carried forward. Said aggregate amount of unrefunded state revenues shall be added to and refunded with subsequent fiscal years' state revenues in excess of the limitation on state fiscal year spending that are required to be refunded; however, the amount of state revenues in excess of the limitation on state fiscal year spending that was required to be refunded but was not refunded during the most recently completed fiscal year shall be applied first to the fiscal year immediately following the most recently completed fiscal year.     Source: L. 2005: Entire section added, p. 131, § 2, effective April 5.
CO Code § 24-77-103.9 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 77 - State Fiscal Policies Relating to Section 20 of Article X of the State Constitution|§ 24-77-103.9. Over-Refunds of and Unrefunded State Revenues - Records and Disclosure

  The department of revenue shall maintain a record of:   Any amount of over-refund, as defined in section 24-77-103.7 (1), made in each fiscal year commencing on and after July 1, 2004; and    Any amount of state revenues in excess of the limitation on state fiscal year spending for any fiscal year commencing on or after July 1, 2004, that voters statewide did not authorize the state to retain and spend and that are required to be refunded pursuant to section 20 (7)(d) of article X of the state constitution, but that are not refunded by the state as required by the end of the next fiscal year.       The amount of any over-refunds or unrefunded excess state revenues, as determined by the records maintained pursuant to subsection (1) of this section, for any fiscal year commencing on and after July 1, 2004, shall be disclosed in the state financial report required to be prepared by the controller pursuant to section 24-77-106.5 for such fiscal year.     Source: L. 2005: Entire section added, p. 132, § 3, effective April 5.
CO Code § 24-77-105 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 77 - State Fiscal Policies Relating to Section 20 of Article X of the State Constitution|§ 24-77-105. Emergency Taxes - Declaration of Emergency - Limitation

  Emergency taxes may be imposed by the state pursuant to the requirements set forth in paragraph (a) of subsection (2) of this section without prior approval of the registered electors of the state; except that no state property tax shall be imposed as an emergency tax.      Any emergency tax may be imposed by the state upon: (2) (a) Any emergency tax may be imposed by the state upon:   The declaration of a state emergency by the passage of a joint resolution which is approved by a two-thirds majority of the members of both houses of the general assembly and which is approved by the governor in accordance with section 39 of article V of the state constitution; and    The imposition of an emergency tax by the passage of a bill which is approved by a two-thirds majority of the members of both houses of the general assembly and which is approved by the governor in accordance with section 11 of article IV of the state constitution.       Any emergency tax which is imposed pursuant to paragraph (a) of this subsection (2) shall be subject to approval by a majority of the registered electors of the state at the next statewide election which occurs sixty days or more after the declaration of the emergency pursuant to subparagraph (I) of paragraph (a) of this subsection (2). Any emergency tax which is not approved at such election shall expire as of the last day of the month in which such election was held.       Revenues from any emergency tax imposed pursuant to the provisions of subsection (2) of this section shall not be expended until all of the state emergency reserve has been expended for such emergency.    Any emergency tax revenues which are not expended on the declared state emergency shall be refunded within one hundred eighty days after such emergency has ended.     Source: L. 93: Entire article added, p. 1503, § 1, effective June 6. L. 99: (2)(a)(II) amended, p. 625, § 25, effective August 4.
CO Code § 24-77-106 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 77 - State Fiscal Policies Relating to Section 20 of Article X of the State Constitution|§ 24-77-106. Establishment of Annual Allowable Uncommitted Reserves - Legislative Declaration

  The general assembly hereby finds and declares that:   Section 20 of article X of the state constitution limits state fiscal year spending;    Subject to certain exclusions specified in section 20 of article X of the state constitution, all state general fund revenues and all state cash fund revenues are included in the limitation on state fiscal year spending;    The legislative powers of the general assembly, including but not limited to its plenary power of appropriation, authorize and require the general assembly to assure compliance with the limitation on state fiscal year spending and to make fundamental fiscal policy decisions establishing the level of activity of all departments and agencies of state government, including those funded by revenues generated from fees; and    Consonant with the exercise of such legislative powers, the general assembly must establish limits on the amount of uncommitted reserves that may be maintained by the departments and agencies of state government for cash funds under their control and must exercise any other necessary controls on cash fund revenues, including but not limited to the power of appropriation.       (Deleted by amendment,L. 99, p. 1237, § 4, effective August 4, 1999.)    For the 1999-2000 fiscal year and each fiscal year thereafter, each department or agency of state government shall maintain the uncommitted reserves of any cash fund under its control in accordance with section 24-75-402.     Source: L. 93: Entire article added, p. 1504, § 1, effective June 6. L. 99: Entire section amended, p. 1237, § 4, effective August 4.
CO Code § 24-77-107 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 77 - State Fiscal Policies Relating to Section 20 of Article X of the State Constitution|§ 24-77-107. Construction

 Nothing contained in this article shall be construed to apply to or impose, by implication or otherwise, any limitation, restriction, or prohibition upon or expansion of any local government fiscal policies.   Source: L. 93: Entire article added, p. 1504, § 1, effective June 6.
CO Code § 24-77-108 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 77 - State Fiscal Policies Relating to Section 20 of Article X of the State Constitution|§ 24-77-108. Creation of a New Fee-Based Enterprise

 [ ] In order to provide transparency and oversight to government mandated fees the People of the State of Colorado find and declare that:  Editor's note: This section is effective upon proclamation of the governor for the votes cast November 3, 2020.   After January 1, 2021, any state enterprise qualified or created, as defined under Colo. Const. Art. X, section 20 (2) (d) with projected or actual revenue from fees and surcharges of over $100,000,000 total in its first five fiscal years must be approved at a statewide general election. Ballot titles for enterprises shall begin, "SHALL AN ENTERPRISE BE CREATED TO COLLECT REVENUE TOTALING (full dollar collection for first five fiscal years) IN ITS FIRST FIVE YEARS ...?"    Revenue collected for enterprises created simultaneously or within the five preceding years serving primarily the same purpose shall be aggregated in calculating the applicability of this section.     Source: Initiated 2020: Entire section added, Proposition 117, effective upon proclamation of the Governor.
CO Code § 24-79-101 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 79 - Limitations on Sources of Revenue|§ 24-79-101. Legislative Declaration

  The general assembly finds, determines, and declares that:   Free and unfettered access by Colorado's citizens to national and global communications media, including, without limitation, the internet, is essential to citizen participation in state and national affairs through the exchange of information and the continued vitality of commerce at the state, national, and international levels;    Colorado's long-term economic health and competitiveness vis-á-vis the economies of other states and nations, including the benefits of full employment and the attraction of new businesses that may wish to locate here, depend on creating a business environment that is conducive to the continued growth of commerce via the internet and online services;    A patchwork of local fees and taxes, or the addition of state fees and taxes to those already imposed on business activity, will tend to discourage new investment, reduce the number of jobs available in the state, and dissuade consumers and employers from enjoying the economic, social, and environmental benefits offered by use of the internet, including but not limited to telecommuting, just-in-time inventory control, and advance reservation of goods and services;    The cost of forgoing these benefits, even partially and even at a local level, will be borne by all citizens of the state in the form of increased traffic congestion, air pollution, a lower quality of life, and lost time and productivity. Therefore, this act addresses a matter of statewide concern.    Until pending federal legislation resolves issues involving electronic commerce, including whether, and to what extent, state and local taxation of internet access services will further the interests of all participants in the national economy, including the citizens of Colorado, a moratorium of at least three years is appropriate on the imposition of such charges, consistent with the pending national plan.        Source: L. 98: Entire article added, p. 734, § 1, effective May 18.
CO Code § 24-79-102 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 79 - Limitations on Sources of Revenue|§ 24-79-102. Limitation on Sources of Revenue

  From May 1, 1998, to and including April 30, 2001, there shall be a temporary moratorium during which the state shall not impose, assess, or collect any tax, regulation, fee, or charge upon:   The direct charges for provision of internet access services; or    Any provider of internet access services as a means of collecting sales or use taxes from persons who purchase taxable property or services through use of the internet unless such provider acts as a vendor of taxable property or services. (1.5) On and after April 30, 2001, the state shall not impose, assess, or collect any tax, regulation, fee, or charge upon:   The direct charges for provision of internet access services, whether offered separately or as part of a package or bundle of services; or    Any provider of internet access services as a means of collecting sales or use taxes from persons who purchase taxable property or services through use of the internet unless such provider acts as a vendor of taxable property or services.          As used in this section:   "Internet" means the international computer network consisting of federal and nonfederal, interoperable, packet-controlled, switched data networks.    "Internet access services" means services that provide or enable computer access by multiple users to the internet, but shall not include that portion of packaged or bundled services providing phone or television cable services when the package or bundle includes the sale of internet access services.        Source: L. 98: Entire article added, p. 734, § 1, effective May 18. L. 2000: (1.5) added and (2)(b) amended, p. 734, § 1, effective August 2.
CO Code § 24-79.5-101 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 79.5 - Delinquency Charges Imposed by the State|§ 24-79.5-101. Definitions

 As used in this article 79.5, unless the context otherwise requires:    "Amount due" means the amount of a fee, fine, penalty, or other separate charge due and owing to the state.    "Delinquency charge" means a separate fee, fine, or penalty levied as a result of the late payment of an amount due. For purposes of this article 79.5, a delinquency charge shall not include any fee, fine, or other penalty imposed:   In accordance with the express terms of a written contractual provision;    As a result of the late payment of a tax;    By a state, county, municipal, or other court;    As a result of a check, draft, or order for the payment of money that is not paid upon presentment;    In connection with the unlawful stopping, standing, or parking of a motor vehicle;    By a public library upon overdue, damaged, or destroyed materials; and    By a local liquor licensing authority pursuant to article 3 of title 44.       "State" shall have the same meaning as defined in section 11-54-102 (12), C.R.S.     Source: L. 99: Entire article added, p. 1332, § 2, effective January 1, 2000. L. 2018: IP, IP(2), and (2)(g) amended, (HB 18-1025), ch. 152, p. 1079, § 12, effective October 1.
CO Code § 24-79.5-102 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 79.5 - Delinquency Charges Imposed by the State|§ 24-79.5-102. Delinquency Charges

  Notwithstanding any other provision to the contrary, the state shall not impose a delinquency charge except as provided in this section.    No delinquency charge may be collected by the state on any amount due that is paid in full within five days after the scheduled due date.    No delinquency charge shall exceed fifteen dollars or up to five percent per month, or fraction thereof, not to exceed a total of twenty-five percent of the amount due, whichever is greater.    No more than the amount set forth in subsection (3) of this section shall be collected by the state on any amount due regardless of the period of time during which the amount due remains in default.    In the event that an amount due is one of a series of payments to be made toward the satisfaction of a single fee, fine, penalty, or other charge assessed by the state, no more than the amount set forth in subsection (3) of this section shall be collected by the state on any one of such payments regardless of the period of time during which the payment remains in default.    No interest shall be assessed on a delinquency charge.    Nothing in this section shall be construed to prohibit the state from charging interest on an amount due. In no event shall such interest be charged upon a delinquency charge or any amount other than the amount due. In no event shall any such interest charge exceed an annual percentage rate of eighteen percent or the equivalent for a longer or shorter period of time.    Nothing in this section shall be construed to prohibit the state from recovering the costs of collection, including but not limited to disconnection or reconnection fees or penalties assessed where fraud is involved.     Source: L. 99: Entire article added, p. 1333, § 2, effective January 1, 2000.
CO Code § 24-80.1-101 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 80.1 - Register of Historic Places|§ 24-80.1-101. Legislative Declaration

 The general assembly hereby declares that sites and structures possessing historical significance are cultural resources of this state; that the preservation of such resources is in the interest of the citizens of the state; and that the planning and activities of state agencies should include the preservation of such resources. It is the intent of the general assembly to provide that such resources be preserved to the extent possible for the education and enjoyment of the residents of this state, present and future.   Source: L. 75: Entire article added, p. 860, § 1, effective July 1.
CO Code § 24-80.1-102 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 80.1 - Register of Historic Places|§ 24-80.1-102. Definitions

 As used in this article, unless the context otherwise requires:    "Action" means any state activity, program, project, or undertaking or the approval, sanction, assistance, or support of any activity, policy, program, project, or undertaking, including but not limited to:   Recommendations or reports relating to legislation, including requests for appropriations;    New and continuing activities, programs, projects, or undertakings directly engaged in by agencies or supported in whole or in part through state contracts, grants, subsidies, loans, or other forms of funding assistance or involving a state lease, permit, license, certificate, or other entitlement of use;    The sale or transfer of state properties;    Comprehensive or areawide planning in which provisions may be made for any actions or which may result in a proposed action.       "Agency" means any principal department of this state as provided in section 24-1-110.    "Comment" means any notation, observation, remark, or recommendation made in response to a proposed agency action.    "Decision" means the exercise of agency authority at any stage of an action where alterations might be made in the action to modify its impact upon cultural properties.    "Effect" means any change in the quality of the historical, archaeological, or architectural character that qualified property for entry in the state register.    "Historical significance" means having importance in the history, architecture, archaeology, or culture of this state or any political subdivision thereof or of the United States, as determined by the society.    "Local government" means a municipality or a county.    "National register" means the national register of historic places maintained pursuant to 16 U.S.C. sec. 470a.    "Preservation" means the protection, enhancement, and maintenance of historic properties.    "Properties" means the resources, including buildings, structures, objects, sites, districts, or areas, that are of historical significance.    "Review" means the examination of information related to agency actions in order to assess the effect of such actions on properties listed in the state register.    "Society" means the state historical society.    "State register" means the state register of historic properties.    "Water supply structure" means a head gate, ditch, canal, flume, reservoir, bypass, pipeline, conduit, well, pump, or other facility, structure, or device used to store, divert, transport, or control water, and any appurtenances thereto. "Water supply structure" includes any grouping of such structures.     Source: L. 75: Entire article added, p. 860, § 1, effective July 1. L. 2011: (14) added, (HB 11-1289), ch. 165, p. 568, § 1, effective August 10.
CO Code § 24-80.1-103 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 80.1 - Register of Historic Places|§ 24-80.1-103. State Register - Creation

 There is hereby created a state register of historic properties in the state historical society which shall be administered by and under the control of the society.   Source: L. 75: Entire article added, p. 861, § 1, effective July 1.
CO Code § 24-80.1-105 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 80.1 - Register of Historic Places|§ 24-80.1-105. Procedure for Inclusion in State Register

  Properties may be nominated to the state register by the owner thereof, a local government, an agency, or the society.    Upon nomination, the society shall determine whether the property is to be included in the state register. Such determination shall be based on information made available to the society, including but not limited to information submitted with the nomination, information obtained through independent research efforts, information obtained through hearings and private conferences, and any other information or data which may come to the attention of the society.    Property included in the national register shall be included in the state register without determination by the society, by reason of such inclusion.     Source: L. 75: Entire article added, p. 862, § 1, effective July 1.
CO Code § 24-80.1-106 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 80.1 - Register of Historic Places|§ 24-80.1-106. Designation as Area of State Interest

 Property nominated to or accepted by the state register may be designated as an area of state interest by a local government in accordance with article 65.1 of this title.   Source: L. 75: Entire article added, p. 862, § 1, effective July 1.
CO Code § 24-80.1-107 (2021)
2021 Colorado Code|Title 24 - Government - State|Article 80.1 - Register of Historic Places|§ 24-80.1-107. Criteria for Nomination

  Criteria for consideration of property for nomination to or inclusion in the state register shall include, but not be limited to, the following:   The association of such property with events that have made a significant contribution to history;    The connection of such property with persons significant in history;    The apparent distinctive characteristics of a type, period, method of construction, or artisan;    The geographic importance of the property;    The possibility of important discoveries related to prehistory or history.       Written approval of the owner of the land and the property is required for nomination to or inclusion in the state register.     Source: L. 75: Entire article added, p. 862, § 1, effective July 1.