reglab/statecodes huggingface dataset:
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 18 - FOREST IMPROVEMENT DISTRICTS (§§ 32-18-101 — 32-18-109) › Section 32-18-107 - [Effective Until 7/1/2025] Sales tax - collection - administration

(1)
Upon the approval of the eligible electors in the district at an election held in accordance with section 20 of article X of the state constitution and part 8 of article
1
of this title, the district shall have the power to levy a uniform sales tax throughout the entire geographical area of the district upon every transaction or other incident with respect to which a sales tax is levied by the state pursuant to the provisions of article
26
of title
39
, C.R.S.; except that such sales tax shall not be levied on the sale of cigarettes. A sales tax levied by a district shall take effect on either January 1 or July 1 of the year specified in the ballot issue submitted to the eligible electors of the district.
(2)
(a)
The executive director of the department of revenue shall collect, administer, and enforce the sales tax authorized by this section in the same manner as the state sales tax imposed pursuant to article
26
of title
39
, C.R.S., including, without limitation, the retention by a vendor of the percentage of the amount remitted to cover the vendor's expense in the collection and remittance of the sales tax as provided in section
39-26-105
, C.R.S. The executive director shall distribute sales tax collections to the district monthly. The district shall pay the net incremental cost incurred by the department of revenue in the administration and collection of the sales tax.
(b)
(I)
A qualified purchaser, as defined in section
39-26-102
(7.5), C.R.S., may provide a direct payment permit number issued pursuant to section
39-26-103.5
, C.R.S., to any vendor or retailer that is liable and responsible for collecting and remitting any sales tax levied on any sale made to the qualified purchaser pursuant to this section. A vendor or retailer that has received a direct payment permit number in good faith from a qualified purchaser shall not be liable or responsible for collection and remittance of any sales tax imposed on the sale that is paid for directly from the qualified purchaser's funds and not the personal funds of any individual.
(II)
A qualified purchaser that provides a direct payment permit number to a vendor or retailer shall be liable and responsible for the amount of sales tax levied on any sale made to the qualified purchaser pursuant to the provisions of this article in the same manner as liability would be imposed on a qualified purchaser for state sales tax pursuant to section
39-26-105 (3)
, C.R.S.
(3)
A sales tax levied in accordance with this section is in addition to any other sales or use tax imposed pursuant to law.
L. 2007: Entire article added, p. 428, § 2, effective April 9. L. 2008: (3) amended, p. 992, § 13, effective August 5. L. 2009: (1) amended, (HB 09 -1342), ch. 354, p. 1850, § 13, effective July 1.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 18 - FOREST IMPROVEMENT DISTRICTS (§§ 32-18-101 — 32-18-109) › Section 32-18-107 - [Effective 7/1/2025] Sales tax - collection - administration

(1)
Upon the approval of the eligible electors in the district at an election held in accordance with section 20 of article X of the state constitution and part 8 of article
1
of this title, the district shall have the power to levy a uniform sales tax throughout the entire geographical area of the district upon every transaction or other incident with respect to which a sales tax is levied by the state pursuant to the provisions of article
26
of title
39
, C.R.S.; except that such sales tax shall not be levied on the sale of cigarettes. A sales tax levied by a district shall take effect on either January 1 or July 1 of the year specified in the ballot issue submitted to the eligible electors of the district.
(2)
(a)
The executive director of the department of revenue shall collect, administer, and enforce the sales tax authorized by this section pursuant to part 2 of article 2 of title 29. The district shall pay the net incremental cost incurred by the department of revenue in the administration and collection of the sales tax.
(b)
[Deleted by 2024 Amendment.]
(3)
A sales tax levied in accordance with this section is in addition to any other sales or use tax imposed pursuant to law.
Amended by 2024 Ch. 144,§ 32, eff. 7/1/2025, app. to any taxable event occurring on or after 7/1/2025.
L. 2007: Entire article added, p. 428, § 2, effective April 9. L. 2008: (3) amended, p. 992, § 13, effective August 5. L. 2009: (1) amended, (HB 09 -1342), ch. 354, p. 1850, § 13, effective July 1.
2024 Ch. 144, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 18 - FOREST IMPROVEMENT DISTRICTS (§§ 32-18-101 — 32-18-109) › Section 32-18-108 - Use of revenue

(1)
The board may use the revenue received pursuant to section
32-18-106
to:
(a)
Plan and implement forest improvement projects in wildland-urban interface areas, including projects to reduce hazardous fuels and protect communities, in cooperation with the state forest service, the division of parks and wildlife in the department of natural resources, conservation districts created pursuant to article
70
of title
35
, C.R.S., the United States forest service, and the federal bureau of land management and other agencies in the United States department of the interior;
(b)
Establish financial incentives for private landowners to mitigate wildfire risks on their property, including reimbursement of expenses pursuant to section
32-18-109
;
(c)
Establish incentives for local wood products industries to improve the use of or add value to small-diameter or beetle-infested trees;
(d)
Match state and federal grants for bioheating conversion and infrastructure support for biomass collection and delivery;
(e)
Assist the state forest service in ensuring that all communities at risk of wildfire within the district have adopted a community wildfire protection plan and are using appropriate planning, education, and outreach tools; and
(f)
Conduct or participate in forest health projects, as defined in section
37-95-103
(4.9).
Amended by 2021 Ch. 159,§8, eff. 5/20/2021.
L. 2007: Entire article added, p. 429, § 2, effective April 9. L. 2021: (1)(d) and (1)(e) amended and (1)(f) added, (HB 21-1008), ch. 907, p. 907, § 8, effective May 20.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 18 - FOREST IMPROVEMENT DISTRICTS (§§ 32-18-101 — 32-18-109) › Section 32-18-109 - Wildfire mitigation measures - private land - reimbursement

(1)
A landowner who performs wildfire mitigation measures on his or her land in a district in any year may request reimbursement from the district, in an amount not to exceed fifty percent of the landowner's direct costs of performing the wildfire mitigation measures in that year or ten thousand dollars, whichever is less.
(2)
A landowner who performs wildfire mitigation measures on his or her land may request reimbursement from a district in accordance with this section if the wildfire mitigation measures are:
(a)
Performed within the boundaries of the district;
(b)
Performed in a wild land-urban interface area;
(c)
Authorized by a community wildfire protection plan adopted by a local government within the district; and
(d)
Approved by the board.
(3)
A landowner who intends to request reimbursement from a district as authorized by this section shall file an application with the board in the form prescribed by the board. If the board determines that the wildfire mitigation measures performed by the landowner meet the requirements of this section, the board may reimburse the landowner in an amount determined by the board in its discretion; except that the amount of reimbursement paid to a landowner in any year shall not exceed fifty percent of the landowner's direct costs of performing the wildfire mitigation measures in that year or ten thousand dollars, whichever is less.
L. 2007: Entire article added, p. 429, § 2, effective April 9.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 19 - HEALTH ASSURANCE AND HEALTH SERVICE DISTRICTS (§§ 32-19-101 — 32-19-115) › Section 32-19-101 - Legislative declaration

The general assembly hereby finds, determines, and declares that access to health-care services is an increasing problem in Colorado and that some Coloradans do not have access to a primary care provider. It is the intent of the general assembly to ease the strain on Coloradan's health-care needs by allowing a special district to be created to provide health-care services and facilities.
L. 2007: Entire article added, p. 1194, § 15, effective July 1.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 19 - HEALTH ASSURANCE AND HEALTH SERVICE DISTRICTS (§§ 32-19-101 — 32-19-115) › Section 32-19-102 - Definitions

As used in this article, unless the context otherwise requires:
(1)
"Court" means the district court in any county in which the petition for organization of the district was originally filed and which entered the order organizing said district or the district court to which the file pertaining to the district has been transferred pursuant to section
32-1-303(1)(b)
.
(2)
"District" means:
(a)
A health assurance district created pursuant to this article to organize, operate, control, direct, manage, contract for, furnish, or provide, directly or indirectly, health-care services to residents of the district who are in need of such services; or
(b)
A health service district created pursuant to this article that may establish, maintain, or operate, directly or indirectly through lease to or from other parties or other arrangement, public hospitals, convalescent centers, nursing care facilities, intermediate care facilities, emergency facilities, community clinics, or other facilities providing health and personal care services and may organize, own, operate, control, direct, manage, contract for, or furnish ambulance service.
(3)
"Eligible elector" means a person who, at the designated time or event, is registered to vote pursuant to the "Uniform Election Code of 1992", articles
1
to
13
of title
1
, C.R.S.
(4)
"Interested party" means a resident or eligible elector of the district or a municipality located in the district.
L. 2007: Entire article added, p. 1194, § 15, effective July 1.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 19 - HEALTH ASSURANCE AND HEALTH SERVICE DISTRICTS (§§ 32-19-101 — 32-19-115) › Section 32-19-103 - Applicability of "Special District Act"

(1)
Except as provided in this article, a district created pursuant to this article shall be governed by the applicable provisions of the "Special District Act", article
1
of this title, including, but not limited to:
(a)
Part 1 of article
1
of this title containing general provisions;
(b)
Parts 2 and 3 of article
1
of this title concerning the organization of a special district;
(c)
Part 6 of article
1
of this title concerning the consolidation of special districts;
(d)
Part 7 of article
1
of this title concerning the dissolution of special districts;
(e)
Part 8 of article
1
of this title concerning elections;
(f)
Parts 9, 10, and 11 of article
1
of this title concerning the board of directors for a special district and the board's general and financial powers; and
(g)
Parts 13 and 14 of article
1
of this title concerning refunding of bonds and special district indebtedness.
(2)
The following provisions shall not apply to a district created pursuant to this article:
(a)
Parts 4 and 5 of article
1
of this title concerning the inclusion and exclusion of territory in a special district;
(b)
Part 12 of article
1
of this title concerning the levy and collection of ad valorem taxes; and
(c)
Part 16 of article
1
of this title concerning certification and notice of special district taxes for general obligation indebtedness.
L. 2007: Entire article added, p. 1194, § 15, effective July 1.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 19 - HEALTH ASSURANCE AND HEALTH SERVICE DISTRICTS (§§ 32-19-101 — 32-19-115) › Section 32-19-104 - Special districts file - notice of organization or dissolution

(1)
For purposes of complying with section
32-1-104(2)
, a district created pursuant to this article shall provide the required notice to the department of revenue instead of the county assessor.
(2)
For purposes of complying with section
32-1-105
, the county clerk and recorder shall file a certified copy of the decree or order confirming the organization or dissolution of a district created pursuant to this article with the department of revenue instead of notifying the county assessor of the action.
L. 2007: Entire article added, p. 1195, § 15, effective July 1.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 19 - HEALTH ASSURANCE AND HEALTH SERVICE DISTRICTS (§§ 32-19-101 — 32-19-115) › Section 32-19-105 - Service area of district - governmental immunity

(1)
A district shall include all of the territory of one or more municipalities, counties, or other existing taxing entities, as may be proposed. The district shall be a body corporate and politic and a political subdivision of the state.
(2)
Each of the directors, officers, and employees of the district shall be a public employee for purposes of the "Colorado Governmental Immunity Act", article
10
of title
24
, C.R.S.
L. 2007: Entire article added, p. 1195, § 15, effective July 1.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 19 - HEALTH ASSURANCE AND HEALTH SERVICE DISTRICTS (§§ 32-19-101 — 32-19-115) › Section 32-19-107 - Approval by municipality

If the boundaries of a district proposed pursuant to this article are wholly contained within the boundaries of a municipality, the persons proposing the organization of the district shall comply with the provisions of section
32-1-204.5
; except that the service plan submitted to each governing body of each municipality shall contain the information required by section
32-19-106(2)
. The governing body shall have the authority set forth in section
32-1-204.5
with regard to the review of the service plan.
L. 2007: Entire article added, p. 1197, § 15, effective July 1.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 19 - HEALTH ASSURANCE AND HEALTH SERVICE DISTRICTS (§§ 32-19-101 — 32-19-115) › Section 32-19-108 - Public hearing on service plan - procedures - decision - judicial review - modifications - enforcement

(1)
For purposes of section
32-1-204(1)
and (1.5), the board of county commissioners of the county in which the district will be located or the governing body of the municipality in which the district will be located, whichever is applicable, shall be deemed to have complied with the provisions of such section if the board or governing body provides written notice of the date, time, and location of the hearing to the petitioners and, at least twenty days prior to the hearing date, publishes notice of the date, time, location, and purpose of the hearing. The published notice shall constitute constructive notice to the interested parties in the proposed district.
(2)
The provisions of section
32-1-204(2)(a)
shall not apply to a district proposed pursuant to this article.
(3)
The board of county commissioners of the county in which the district will be located or the governing body of the municipality in which the district will be located, whichever is applicable, shall conduct the hearing pursuant to section
32-1-204
(1.5) and make its decision in accordance with the requirements of section
32-1-204(3) and (4)
. The decision of the board or governing body, whichever is applicable, is subject to judicial review in accordance with section
32-1-206
; except that, for purposes of judicial review, "interested party" shall have the same meaning as set forth in section
32-19-102(4)
.
(4)
Upon final approval by the court for the organization of a district pursuant to section
32-1-304.5
, the district shall conform as much as possible to the approved service plan, and any material modifications to the plan shall be approved in accordance with section
32-1-207(2)
. Any material departure from the plan may be enjoined in accordance with section
32-1-207(3)
; except that, for purposes of enforcement of the plan, "interested party" shall have the same meaning as set forth in section
32-19-102(4)
.
L. 2007: Entire article added, p. 1197, § 15, effective July 1.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 19 - HEALTH ASSURANCE AND HEALTH SERVICE DISTRICTS (§§ 32-19-101 — 32-19-115) › Section 32-19-109 - Organization

(1)
Except as provided in this section, the organization of a district pursuant to this article shall be governed by the provisions of part 3 of article
1
of this title.
(2)
For purposes of complying with the provisions of section
32-1-301(1)
, a petition for the organization of a district proposed pursuant to this article shall be signed by not less than thirty percent or two hundred eligible electors of the proposed district, whichever number is smaller.
(3)
For purposes of complying with the provisions of section
32-1-301(2)
(d.1), the petition for organization shall set forth the estimated sales tax revenues for the district's first budget year.
(4)
For purposes of complying with the provisions of section
32-1-304.5(2)
, the court shall determine whether the required number of eligible electors of the proposed district have signed the petition.
(5)
For purposes of the filing requirements in section
32-1-306
, instead of filing a map of the district with the county assessor, the district shall file a certified copy of the findings and order of the court organizing the district with the department of revenue.
L. 2007: Entire article added, p. 1198, § 15, effective July 1.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 19 - HEALTH ASSURANCE AND HEALTH SERVICE DISTRICTS (§§ 32-19-101 — 32-19-115) › Section 32-19-110 - Time for holding elections - persons entitled to vote at district elections

(1)
For a district, regular special district elections shall be held on the date of the general election or on the first Tuesday in November of an odd-numbered year, and any election on the proposal shall be conducted by the county clerk and recorder as part of a coordinated election in accordance with the provisions of section
1-7-116
, C.R.S.
(2)
Notwithstanding the provisions of section
32-1-806
, any person who is an eligible elector as defined in section
32-19-102(3)
shall be eligible to vote in an organizational election or any election conducted by the board of directors for a district.
L. 2007: Entire article added, p. 1198, § 15, effective July 1.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 19 - HEALTH ASSURANCE AND HEALTH SERVICE DISTRICTS (§§ 32-19-101 — 32-19-115) › Section 32-19-111 - [Effective Until 7/1/2025] Financial powers

Any district created pursuant to this article shall have all of the financial powers described in section
32-1-1101
; except that the levy and collection of ad valorem taxes shall be subject to the provisions of section
32-19-115
. The district shall also have the power, upon voter approval, to levy and collect a uniform sales tax throughout the entire geographical area of the district upon every transaction or other incident with respect to which a sales tax is levied by the state pursuant to the provisions of article
26
of title
39
, C.R.S.; except that such sales tax shall not be levied on the sale of cigarettes. Any sales tax authorized pursuant to this section shall be levied and collected as provided in section
32-19-112
.
L. 2007: Entire article added, p. 1198, § 15, effective July 1. L. 2009: Entire section amended, (HB 09 -1342), ch. 354, p. 1851, § 14, effective July 1.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 19 - HEALTH ASSURANCE AND HEALTH SERVICE DISTRICTS (§§ 32-19-101 — 32-19-115) › Section 32-19-111 - [Effective 7/1/2025] Financial powers

Any district created pursuant to this article 19 shall have all of the financial powers described in section
32-1-1101
; except that the levy and collection of ad valorem taxes shall be subject to the provisions of section
32-19-115
. The district shall also have the power, upon voter approval, to levy and collect a uniform sales tax throughout the entire geographical area of the district upon every transaction or other incident with respect to which a sales tax is levied by the state pursuant to the provisions of article
26
of title
39
; except that such sales tax shall not be levied on the sale of cigarettes. Any sales tax authorized pursuant to this section shall be collected, administered, and enforced by the executive director of the department of revenue as provided in part 2 of article 2 of title 29.
Amended by 2024 Ch. 144,§ 33, eff. 7/1/2025, app. to any taxable event occurring on or after 7/1/2025.
L. 2007: Entire article added, p. 1198, § 15, effective July 1. L. 2009: Entire section amended, (HB 09 -1342), ch. 354, p. 1851, § 14, effective July 1.
2024 Ch. 144, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 19 - HEALTH ASSURANCE AND HEALTH SERVICE DISTRICTS (§§ 32-19-101 — 32-19-115) › Section 32-19-112 - [Effective Until 7/1/2025] Sales tax imposed - collection - administration of tax

(1)
(a)
Upon the approval of the eligible electors in the district at an election held in accordance with section 20 of article X of the state constitution and part 8 of article
1
of this title, the district shall have the power to levy a uniform sales tax throughout the entire geographical area of the district upon every transaction or other incident with respect to which a sales tax is levied by the state pursuant to the provisions of article
26
of title
39
, C.R.S.; except that such sales tax shall not be levied on the sale of cigarettes.
(b)
The sales tax imposed pursuant to paragraph (a) of this subsection (1) is in addition to any other sales tax imposed pursuant to law.
(2)
(a)
The collection, administration, and enforcement of the sales tax shall be performed by the executive director of the department of revenue in the same manner as that for the collection, administration, and enforcement of the state sales tax imposed pursuant to article
26
of title
39
, C.R.S., including, without limitation, the retention by a vendor of the percentage of the amount remitted to cover the vendor's expense in the collection and remittance of the sales tax as provided in section
39-26-105
, C.R.S. The executive director shall make monthly distributions of sales tax collections to the district. The district shall pay the net incremental cost incurred by the department in the administration and collection of the sales tax.
(b)
(I)
A qualified purchaser may provide a direct payment permit number issued pursuant to section
39-26-103.5
, C.R.S., to a vendor or retailer that is liable and responsible for collecting and remitting any sales tax levied on a sale made to the qualified purchaser pursuant to the provisions of this article. A vendor or retailer that has received a direct payment permit number in good faith from a qualified purchaser shall not be liable or responsible for collection and remittance of a sales tax imposed on a sale that is paid for directly from the qualified purchaser's funds and not the personal funds of an individual.
(II)
A qualified purchaser that provides a direct payment permit number to a vendor or retailer shall be liable and responsible for the amount of sales tax levied on a sale made to the qualified purchaser pursuant to the provisions of this article in the same manner as liability would be imposed on a qualified purchaser for state sales tax pursuant to section
39-26-105 (3)
, C.R.S.
L. 2007: Entire article added, p. 1199, § 15, effective July 1. L. 2008: (1)(b) amended, p. 992, § 14, effective August 5. L. 2009: (1)(a) amended, (HB 09 -1342), ch. 354, p. 1851, § 15, effective July 1.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 19 - HEALTH ASSURANCE AND HEALTH SERVICE DISTRICTS (§§ 32-19-101 — 32-19-115) › Section 32-19-112 - [Effective 7/1/2025] Sales tax imposed - collection - administration of tax

(1)
(a)
Upon the approval of the eligible electors in the district at an election held in accordance with section 20 of article X of the state constitution and part 8 of article
1
of this title, the district shall have the power to levy a uniform sales tax throughout the entire geographical area of the district upon every transaction or other incident with respect to which a sales tax is levied by the state pursuant to the provisions of article
26
of title
39
, C.R.S.; except that such sales tax shall not be levied on the sale of cigarettes.
(b)
The sales tax imposed pursuant to paragraph (a) of this subsection (1) is in addition to any other sales tax imposed pursuant to law.
(2)
(a)
The collection, administration, and enforcement of the sales tax shall be performed by the executive director of the department of revenue pursuant to part 2 of article 2 of title 29. The district shall pay the net incremental cost incurred by the department in the administration and collection of the sales tax.
(b)
[Deleted by 2024 Amendment.]
Amended by 2024 Ch. 144,§ 34, eff. 7/1/2025, app. to any taxable event occurring on or after 7/1/2025.
L. 2007: Entire article added, p. 1199, § 15, effective July 1. L. 2008: (1)(b) amended, p. 992, § 14, effective August 5. L. 2009: (1)(a) amended, (HB 09 -1342), ch. 354, p. 1851, § 15, effective July 1.
2024 Ch. 144, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 19 - HEALTH ASSURANCE AND HEALTH SERVICE DISTRICTS (§§ 32-19-101 — 32-19-115) › Section 32-19-113 - District revenues

Any revenues raised or generated by the district shall be in addition to and shall not be used to replace any funding the counties in the district would otherwise be entitled to receive from the state or federal government.
L. 2007: Entire article added, p. 1199, § 15, effective July 1.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 19 - HEALTH ASSURANCE AND HEALTH SERVICE DISTRICTS (§§ 32-19-101 — 32-19-115) › Section 32-19-114 - Cooperation between districts or other existing providers permitted

A health assurance district and a health service district shall each have the authority to contract with or work cooperatively and in conjunction with another health assurance district or health service district, or any existing health-care providers or services to provide health-care services and facilities to the residents of such districts.
L. 2007: Entire article, p. 1200, § 15, effective July 1.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 19 - HEALTH ASSURANCE AND HEALTH SERVICE DISTRICTS (§§ 32-19-101 — 32-19-115) › Section 32-19-115 - Levy and collection of ad valorem taxes

(1)
Any district that is created pursuant to this article shall have the power, upon approval by the eligible electors of the district, to levy and collect ad valorem taxes on and against all taxable property within the district subject to the following provisions:
(a)
For purposes of this section, "eligible elector" shall have the same meaning as set forth in section
32-1-103(5)
.
(b)
The levy and collection of ad valorem taxes shall be subject to the applicable provisions of the "Special District Act", article
1
of this title.
L. 2007: Entire article added, p. 1200, § 15, effective July 1.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 20 - COLORADO NEW ENERGY IMPROVEMENT DISTRICT (§§ 32-20-101 — 32-20-111) › Section 32-20-101 - Short title

This article shall be known and may be cited as the "New Energy Jobs Creation Act of 2010".
L. 2010: Entire article added, (HB 10-1328), ch. 426, p. 2201, §1, effective June 11.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 20 - COLORADO NEW ENERGY IMPROVEMENT DISTRICT (§§ 32-20-101 — 32-20-111) › Section 32-20-109 - Credit towards demand-side management goals for public utilities

For any gas utility or electric utility for which the public utilities commission has developed expenditure and natural gas savings targets pursuant to section
40-3.2-103
, C.R.S., or established energy saving and peak demand reduction goals pursuant to section
40-3.2-104
, C.R.S., the commission shall determine the extent to which the marketing, promotional, and other efforts of the utility have contributed to energy efficiency improvements funded by the district. To the extent that the commission finds that the utility's efforts have created energy savings, the commission shall allow the utility to count the related energy savings towards compliance with the gas utility's expenditure and natural gas savings targets or with the electric utility's energy savings and peak demand reduction goals, as applicable, using any method deemed appropriate by the commission.
L. 2010: Entire article added, (HB 10-1328), ch. 426, p. 2220, §1, effective June 11.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 20 - COLORADO NEW ENERGY IMPROVEMENT DISTRICT (§§ 32-20-101 — 32-20-111) › Section 32-20-110 - [Repealed]

Repealed by 2013 Ch. 347,§8, eff. 5/28/2013.
L. 2010: Entire article added, (HB 10-1328), ch. 426, p. 2220, §1, effective June 11. L. 2013: Entire section repealed, (SB 13-212), ch. 347, p. 2021, § 8, effective May 28.
In 2013, this section was repealed by the "New Energy Jobs Act of 2013". For the short title, see section 1 of chapter 347, Session Laws of Colorado 2013.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 20 - COLORADO NEW ENERGY IMPROVEMENT DISTRICT (§§ 32-20-101 — 32-20-111) › Section 32-20-111 - Procedure if lien subordination not sought

The provisions of this article 20 pertaining to the requirement of title insurance contained in section
32-20-105 (3)
do not apply to residential eligible real property if the property owner or private third party that is financing the improvements are not seeking to subordinate the priority of existing mortgages pursuant to section
32-20-105 (3)(i)
.
Amended by 2023 Ch. 12, § 3, eff. 8/7/2023.
Added by 2017 Ch. 357, § 3, eff. 8/9/2017.
L. 2017: Entire section added, (HB 17-1363), ch. 357, p. 1883, § 3, effective August 9.
2023 Ch. 12, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 21 - EARLY CHILDHOOD DEVELOPMENT SERVICE DISTRICTS (§§ 32-21-101 — 32-21-114) › Section 32-21-101 - Definitions

As used in this article 21, unless the context otherwise requires:
(1)
"Court" means the district court in any county in which the petition for organization of the district was originally filed and which entered the order organizing said district or the district court to which the file pertaining to the district has been transferred pursuant to section
32-1-303(1)(b)
.
(2)
"District" means an early childhood development service district created pursuant to this article 21 to provide, directly or indirectly, early childhood development services to children from birth through eight years of age.
(3)
"Early childhood development services" means services provided to children from birth through eight years of age, including but not limited to early care and educational, health, mental health, and developmental services, including prevention and intervention.
(4)
"Eligible elector" means a person who, at the designated time or event, is registered to vote pursuant to the "Uniform Election Code of 1992", articles
1
to
13
of title
1
, and who resides within the district or proposed district.
(5)
"Interested party" means a resident or eligible elector of the district or a municipality located in the district.
Added by 2019 Ch. 72,§ 6, eff. 8/2/2019.
L. 2019: Entire article added, (HB 19-1052), ch. 259, p. 259, § 6, effective August 2.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 21 - EARLY CHILDHOOD DEVELOPMENT SERVICE DISTRICTS (§§ 32-21-101 — 32-21-114) › Section 32-21-102 - Applicability of Special District Act

Except as otherwise provided in this article 21, a district created pursuant to this article 21 shall be governed by the applicable provisions of the "Special District Act", article
1
of this title 32; except that parts 4, 5, 12, 16, 17, and 18 of article
1
of this title 32 do not apply.
Added by 2019 Ch. 72,§ 6, eff. 8/2/2019.
L. 2019: Entire article added, (HB 19-1052), ch. 259, p. 259, § 6, effective August 2.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 21 - EARLY CHILDHOOD DEVELOPMENT SERVICE DISTRICTS (§§ 32-21-101 — 32-21-114) › Section 32-21-103 - Special districts file - notice of organization or dissolution

(1)
In addition to complying with section
32-1-104(2)
, a district created pursuant to this article 21 shall provide a copy of the notice required by section
32-1-809(1)
to the department of revenue.
(2)
In addition to complying with section
32-1-105
, the county clerk and recorder shall file a certified copy of the decree or order confirming the organization or dissolution of a district created pursuant to this article 21 with the department of revenue.
Added by 2019 Ch. 72,§ 6, eff. 8/2/2019.
L. 2019: Entire article added, (HB 19-1052), ch. 260, p. 260, § 6, effective August 2.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 21 - EARLY CHILDHOOD DEVELOPMENT SERVICE DISTRICTS (§§ 32-21-101 — 32-21-114) › Section 32-21-104 - Service area of district - governmental immunity

(1)
A district may be entirely within or entirely without, or partly within and partly without, the territory of one or more special districts, municipalities, counties, or other existing taxing entities, as may be proposed. A district is a body corporate and politic and a political subdivision of the state.
(2)
Each of the directors, officers, and employees of the district is a public employee for purposes of the "Colorado Governmental Immunity Act", article
10
of title
24
.
Amended by 2022 Ch. 30,§1, eff. 8/10/2022.
Added by 2019 Ch. 72,§6, eff. 8/2/2019.
L. 2019: Entire article added, (HB 19-1052), ch. 260, p. 260, § 6, effective August 2.
2022 Ch. 30, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 21 - EARLY CHILDHOOD DEVELOPMENT SERVICE DISTRICTS (§§ 32-21-101 — 32-21-114) › Section 32-21-106 - Approval by municipality

If the boundaries of a district proposed pursuant to this article 21 are wholly contained within the boundaries of a municipality, the persons proposing the organization of the district shall comply with section
32-1-204.5
; except that the service plan submitted to each governing body of each municipality must contain the information required by section
32-21-105(2)
. The governing body shall have the authority set forth in section
32-1-204.5
with regard to the review of the service plan.
Added by 2019 Ch. 72,§ 6, eff. 8/2/2019.
L. 2019: Entire article added, (HB 19-1052), ch. 261, p. 261, § 6, effective August 2.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 21 - EARLY CHILDHOOD DEVELOPMENT SERVICE DISTRICTS (§§ 32-21-101 — 32-21-114) › Section 32-21-107 - Public hearing on service plan - procedures - decision - judicial review - modifications - enforcement

(1)
For purposes of section
32-1-204(1)
and (1.5), the board of county commissioners of the county in which the district will be located or the governing body of the municipality in which the district will be located, whichever is applicable, shall be deemed to have complied with the provisions of such section if the board or governing body provides written notice of the date, time, and location of the hearing to the petitioners and, at least twenty days prior to the hearing date, publishes notice of the date, time, location, and purpose of the hearing. The published notice constitutes constructive notice to the interested parties in the proposed district.
(2)
Section
32-1-204(2)(a)
does not apply to a district proposed pursuant to this article 21.
(3)
The board of county commissioners of the county in which the district will be located or the governing body of the municipality in which the district will be located, whichever is applicable, shall conduct the hearing pursuant to section
32-1-204(3)
and make its decision in accordance with the requirements of section
32-1-204(3) and (4)
. The decision of the board or governing body, whichever is applicable, is subject to judicial review in accordance with section
32-1-206
; except that, for purposes of judicial review, "interested party" has the same meaning as set forth in section
32-21-101(5)
.
(4)
Upon final approval by the court for the organization of a district pursuant to this article 21, the district shall conform as much as possible to the approved service plan, and any material modifications to the plan must be approved in accordance with section
32-1-207(2)
. Any material departure from the plan may be enjoined in accordance with section
32-1-207(3)
; except that, for purposes of enforcement of the plan, "interested party" has the same meaning as set forth in section
32-21-101(5)
.
Added by 2019 Ch. 72,§ 6, eff. 8/2/2019.
L. 2019: Entire article added, (HB 19-1052), ch. 261, p. 261, § 6, effective August 2.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 21 - EARLY CHILDHOOD DEVELOPMENT SERVICE DISTRICTS (§§ 32-21-101 — 32-21-114) › Section 32-21-108 - Organization

(1)
Except as provided in this section, the organization of a district pursuant to this article 21 is governed by part 3 of article
1
of this title 32.
(2)
For purposes of complying with section
32-1-301(1)
, a petition for the organization of a district proposed pursuant to this article 21 must be signed by not less than thirty percent or two hundred eligible electors of the proposed district, whichever number is smaller.
(3)
For purposes of complying with section
32-1-301(2)
(d.1), the petition for organization must set forth the estimated property tax and sales and use tax revenues for the district's first budget year.
(4)
For purposes of complying with section
32-1-304
, when the court with whom a petition for organization of a district proposed pursuant to this article 21 has been filed sets a hearing date, the clerk of court shall publish notice of the hearing and mail the required notice to the appropriate board of county commissioners or governing body of the municipality, but the clerk of court shall not be required to mail notice of the hearing to all interested parties. The notice must not include information explaining the methods and procedures for the filing of a petition for exclusion of territory pursuant to section
32-1-305(3)
.
(5)
For purposes of complying with section
32-1-305(1)
, the court shall determine whether the required number of eligible electors of the proposed district have signed the petition.
(6)
Section
32-1-305(3)
does not apply to a district proposed under this article 21. The court shall not accept or act upon petitions filed by an owner of any real property within a district proposed under this article 21 stating reasons why the property should not be included therein and requesting that the property be excluded therefrom.
(7)
In addition to complying with the filing requirements in section
32-1-306
, the district shall file a certified copy of the findings and order of the court organizing the district with the department of revenue.
Added by 2019 Ch. 72,§ 6, eff. 8/2/2019.
L. 2019: Entire article added, (HB 19-1052), ch. 262, p. 262, § 6, effective August 2.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 21 - EARLY CHILDHOOD DEVELOPMENT SERVICE DISTRICTS (§§ 32-21-101 — 32-21-114) › Section 32-21-109 - Persons entitled to vote at district elections

Notwithstanding section
32-1-806
, any person who is an eligible elector is eligible to vote in an organizational election or any election conducted by the board of directors for a district organized under this article 21.
Added by 2019 Ch. 72,§ 6, eff. 8/2/2019.
L. 2019: Entire article added, (HB 19-1052), ch. 263, p. 263, § 6, effective August 2.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 21 - EARLY CHILDHOOD DEVELOPMENT SERVICE DISTRICTS (§§ 32-21-101 — 32-21-114) › Section 32-21-110 - Financial powers

Any district created pursuant to this article 21 shall have all of the financial powers described in section
32-1-1101
; except that the levy and collection of ad valorem taxes is subject to section
32-21-114
. The district shall also have the power, upon voter approval, to levy and collect a uniform sales and use tax throughout the entire geographical area of the district upon every transaction or other incident with respect to which a sales and use tax is levied by the state pursuant to article
26
of title
39
; except that such sales and use tax shall not be levied on the sale of cigarettes. Any sales and use tax authorized pursuant to this section shall be levied and collected as provided in section
32-21-111
.
Added by 2019 Ch. 72,§ 6, eff. 8/2/2019.
L. 2019: Entire article added, (HB 19-1052), ch. 263, p. 263, § 6, effective August 2.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 21 - EARLY CHILDHOOD DEVELOPMENT SERVICE DISTRICTS (§§ 32-21-101 — 32-21-114) › Section 32-21-111 - [Effective Until 7/1/2025] Sales and use tax imposed - collection - administration of tax

(1)
(a)
Upon the approval of the eligible electors in the district at an election held in accordance with section 20 of article X of the state constitution and part 8 of article
1
of this title 32, the district shall have the power to levy a uniform sales and use tax throughout the entire geographical area of the district upon every transaction or other incident with respect to which a sales and use tax is levied by the state pursuant to article
26
of title
39
; except that such sales and use tax shall not be levied on the sale of cigarettes. A tax levied by a district in accordance with this section shall take effect on either January 1 or July 1 of the year specified in the ballot issue submitted to the eligible electors of the district.
(b)
The sales and use tax imposed pursuant to subsection (1)(a) of this section is in addition to any other sales and use tax imposed pursuant to law.
(2)
(a)
The collection, administration, and enforcement of the sales and use tax shall be performed by the executive director of the department of revenue in the same manner as the collection, administration, and enforcement of the state sales and use tax imposed pursuant to article
26
of title
39
including, without limitation, the retention by a vendor of the percentage of the amount remitted to cover the vendor's expense in the collection and remittance of the sales and use tax as provided in section
39-26-105
. The executive director shall make monthly distributions of sales and use tax collections to the district. The district shall pay the net incremental cost incurred by the department in the administration and collection of the sales and use tax.
(b)
(I)
A qualified purchaser may provide a direct payment permit number issued pursuant to section
39-26-103.5
to a vendor or retailer that is liable and responsible for collecting and remitting any sales tax levied on a sale made to the qualified purchaser pursuant to this article 21. A vendor or retailer that has received a direct payment permit number in good faith from a qualified purchaser shall not be liable or responsible for collection and remittance of a sales tax imposed on a sale that is paid for directly from the qualified purchaser's funds and not the personal funds of an individual.
(II)
A qualified purchaser that provides a direct payment permit number to a vendor or retailer shall be liable and responsible for the amount of sales tax levied on a sale made to the qualified purchaser pursuant to this article 21 in the same manner as liability would be imposed on a qualified purchaser for state sales tax pursuant to section
39-26-105
.
Added by 2019 Ch. 72, § 6, eff. 8/2/2019.
L. 2019: Entire article added, (HB 19 -1052), ch. 263, p. 263, § 6, effective August 2.
This section is set out more than once due to postponed, multiple, or conflicting amendments.