reglab/statecodes huggingface dataset:
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 11 - FINANCIAL POWERS (§§ 32-1-1101 — 32-1-1108) › Section 32-1-1108 - [Effective 1/1/2025] Special financial provisions - ambulance districts

(1)
In addition to the powers specified in section 32-1-1101, the board of an ambulance district, referred to in this section as a "district", has the power for and on behalf of the district to levy a uniform sales tax at a rate determined by the board upon every transaction or other incident with respect to which a sales tax is levied by the state that occurs within any area of the district's jurisdiction, subject to the following limitations:
(a)
The board may levy the sales tax only if the question of levying the sales tax is submitted to and approved by a majority of the eligible electors of the district voting at a regular special district election or at a special district election held on the Tuesday after the first Monday in November in an even-numbered year or on the first Tuesday of November in an odd-numbered year in accordance with this article 1, article 13.5 of title 1, and section 20 of article X of the state constitution. The ballot issue must provide that the sales tax to be levied shall be in addition to other taxes levied by the district. The district shall pay all costs of the election.
(b)
The net revenue of any sales tax levied may be used only to fund ambulance district services in areas of the district in which the tax is to be levied.
(2)
The executive director of the department of revenue shall collect, administer, and enforce any sales tax levied by a district pursuant to part 2 of article 2 of title 29, as added and amended with relocated provisions in Senate Bill 24-025, enacted in 2024. The district shall pay the net incremental cost incurred by the department of revenue in the administration and collection of the sales tax.
(3)
Revenue raised by a district through the levy of a sales tax pursuant to this section is in addition to and shall not be used to supplant any funding that the district would otherwise be entitled to receive from the state or any subdivision thereof.
Added by 2024 Ch. 230,§ 7, eff. 1/1/2025.
2024 Ch. 230, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2024 Ch. 230, 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 DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 12 - LEVY AND COLLECTION OF TAXES (§§ 32-1-1201 — 32-1-1204) › Section 32-1-1201 - Procedure

(1)
Except as provided in subsection (2) of this section, the board shall determine in each year the amount of money necessary to be raised by taxation, taking into consideration other sources of revenue of the special district, and shall fix a rate of levy which, when levied upon every dollar of valuation for assessment of taxable property within the special district and together with other revenues, will raise the amount required by the special district annually to supply funds for paying expenses of organization and the costs of constructing, operating, and maintaining the facilities and improvements of the special district and to pay in full, promptly, when due, all interest on and principal of bonds and other obligations of the special district. In the event of accruing defaults or deficiencies, an additional levy may be made as provided in subsection (2) of this section.
(2)
The board, in certifying annual levies, shall take into account the maturing indebtedness for the ensuing year as provided in its contracts, maturing bonds and interest on bonds, and deficiencies and defaults of prior years and shall make ample provision for the payment thereof. If the moneys produced from such levies, together with other revenues of the special district, are not sufficient to pay punctually the annual installments on its contracts or bonds, and interest thereon, and to pay defaults and deficiencies, the board shall make such additional levies of taxes as may be necessary for such purposes, and, notwithstanding any limitation provided in part 11 of this article, such taxes shall be made and continue to be levied until the indebtedness of the district is fully paid.
(3)
In accordance with the schedule prescribed by section
39-5-128
, C.R.S., the board shall certify to the board of county commissioners of each county within the special district, or having a portion of its territory within the district, the rate so fixed in order that, at the time and in the manner required by law for the levying of taxes, such board of county commissioners shall levy such tax upon the valuation for assessment of all taxable property within the special district. When necessary, a special district shall, with respect to an increased mill levy, comply with the requirements of part 3 of article
1
of title
29
, C.R.S.
L. 81: Entire article R&RE, p. 1607, § 1, effective July 1.
The provisions of this section are similar to provisions of several former sections as they existed prior to 1981.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 12 - LEVY AND COLLECTION OF TAXES (§§ 32-1-1201 — 32-1-1204) › Section 32-1-1202 - County officers to levy and collect - lien

It is the duty of the body having authority to levy taxes within each county to levy the taxes provided by section
32-1-1201(1) and (2)
. It is the duty of all officials charged with the duty of collecting taxes to collect such taxes at the time and in the form and manner and with like interest and penalties as other taxes are collected and when collected to pay the same to the special district ordering the levy and collection. The payment of such collections shall be made monthly to the treasurer of the special district or paid into the depository thereof to the credit of the special district. All taxes levied under this part 12, together with interest thereon and penalties for default in payment thereof, and all costs of collecting the same shall constitute, until paid, a perpetual lien on and against the property taxed, and such lien shall be on a parity with the tax lien of other general taxes.
L. 81: Entire article R&RE, p. 1608, § 1, effective July 1.
The provisions of this section are similar to provisions of several former sections as they existed prior to 1981.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 12 - LEVY AND COLLECTION OF TAXES (§§ 32-1-1201 — 32-1-1204) › Section 32-1-1203 - Sale for delinquencies

If the taxes levied are not paid, delinquent real property shall be sold at the regular tax sale for the payment of said taxes, interest, and penalties in the manner provided by the statutes of this state for selling real property for the nonpayment of general taxes. If there are no bids at said tax sale for the property so offered, said property shall be struck off to the county, and the county shall account to the special district in the same manner as provided by law for accounting for school, town, and city taxes. Delinquent personal property shall be distrained and sold as provided by law.
L. 81: Entire article R&RE, p. 1608, § 1, effective July 1.
The provisions of this section are similar to provisions of several former sections as they existed prior to 1981.
For distraint and sale of personal property, see § 39-10-111; for the sale of tax liens, see article 11 of title 39.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 12 - LEVY AND COLLECTION OF TAXES (§§ 32-1-1201 — 32-1-1204) › Section 32-1-1204 - Liability of property included or excluded from district

All real property included within, or excluded from, a special district shall thereafter be subject to the levy of taxes for the payment of its proportionate share of any indebtedness of the district outstanding at the time of inclusion or exclusion as provided in parts 4 and 5 of this article.
L. 81: Entire article R&RE, p. 1608, § 1, effective July 1.
This section is similar to former § 32-2-123 as it existed prior to 1981.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 13 - SPECIAL DISTRICT REFUNDING (§§ 32-1-1301 — 32-1-1307) › Section 32-1-1301 - Legislative declaration - applicability

It is hereby declared that the orderly refunding of any general obligation bonds and any other lawful general obligation indebtedness incurred by any special district, when advantageous to the special district or persons within the special district, will serve a public use and will promote the health, safety, security, and general welfare of the inhabitants thereof and of the people of this state. It is hereby further declared to be the intent of this general assembly that any bonds issued pursuant to this part 13 are not to be considered as additional debt incurred by the special district. It is the intent of this part 13 to provide for a uniform mechanism for refunding for special districts.
L. 81: Entire article R&RE, p. 1608, § 1, effective July 1.
This section is similar to former § 32-1-901 as it existed prior to 1981.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 13 - SPECIAL DISTRICT REFUNDING (§§ 32-1-1301 — 32-1-1307) › Section 32-1-1302 - Refunding bonds

(1)
Any general obligation bonds issued and any other lawful general obligation indebtedness incurred by any special district may be refunded without an election of the special district issuing or incurring the same, or any successor thereof, in the name of the special district which issued or incurred the indebtedness being refunded, subject to provisions concerning their payment and to any other contractual limitations in the proceedings authorizing their issuance or otherwise appertaining thereto.
(2)
Said refunding may be accomplished by the issuance of bonds to refund, pay, and discharge all or any part of such outstanding indebtedness, including part of a single issue of general obligation bonds and including any interest thereon in arrears or about to become due, and for the purpose of:
(a)
Avoiding or terminating any default in the payment of interest on or principal of, or both principal of and interest on, said indebtedness;
(b)
Reducing interest costs or effecting other economies;
(c)
Modifying or eliminating restrictive contractual limitations relating to the incurring of additional indebtedness or to any system or facility, or improvement thereto; or
(d)
Any combination of the foregoing purposes.
(3)
Refunding bonds may be delivered in exchange for the outstanding bonds refunded or may be sold as provided in this part 13 for an original issue of bonds.
(4)
Any revenue bonds issued or any other obligation pledging solely the revenue of the special district incurred by any special district may be refunded in the manner provided by section
31-35-412
, C.R.S., or article 54 or 56 of title 11, C.R.S.
L. 81: Entire article R&RE, p. 1609, § 1, effective July 1.
This section is similar to former § 32-1-902 as it existed prior to 1981.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 13 - SPECIAL DISTRICT REFUNDING (§§ 32-1-1301 — 32-1-1307) › Section 32-1-1303 - Limitations upon issuance

(1)
No general obligation bond or other general obligation indebtedness may be refunded unless the holder thereof voluntarily surrenders the same for exchange or payment or the said indebtedness either matures or is callable for prior redemption under its terms within ten years from the date of issuance of the refunding bonds, and provision shall have been made in said refunding for paying the bonds or other indebtedness being refunded within said period of time.
(2)
The refunding bonds may mature at one time or from time to time but not exceeding thirty years from the date of issuance of the refunding bonds. The interest rates on such refunding bonds shall be determined by the board.
(3)
The principal amount of the refunding bonds may exceed the principal amount of the refunded bonds or other indebtedness being refunded if the aggregate principal and interest costs of the refunding bonds do not exceed such unaccrued cost of the indebtedness refunded except:
(a)
To the extent any interest on the indebtedness refunded in arrears or about to become due is capitalized with the proceeds of said refunding bonds; or
(b)
To the extent necessary to capitalize and pay, with the proceeds of said refunding bonds, the following:
(I)
All costs and expenses of said refunding procedures;
(II)
The amounts of the prior redemption premiums, if any, on the indebtedness being refunded; and
(III)
Any interest in arrears or about to become due and payable.
(4)
The principal amount of the refunding bonds may also be less than or the same as the principal amount of the indebtedness being refunded so long as provision is duly and sufficiently made for the payment of the refunded bonds.
L. 81: Entire article R&RE, p. 1609, § 1, effective July 1.
This section is similar to former § 32-1-903 as it existed prior to 1981.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 13 - SPECIAL DISTRICT REFUNDING (§§ 32-1-1301 — 32-1-1307) › Section 32-1-1304 - Use of proceeds of refunding bonds

The proceeds of general obligation refunding bonds shall either be immediately applied to the retirement of the indebtedness being refunded or be placed in escrow in any state or national bank within this state which is a member of the federal deposit insurance corporation and which has trust powers to be applied to the payment of the indebtedness being refunded upon presentation therefor; but, to the extent any incidental expenses have been capitalized, such refunding bond proceeds may be used to defray such expenses, and any accrued interest on the refunding bonds may be applied to the payment of the interest thereon and the principal thereof, or both interest and principal, or may be deposited in a reserve therefor, as the board may determine. Any such escrow shall not necessarily be limited to proceeds of refunding bonds but may include other moneys available for its purpose. Any proceeds in escrow, pending such use, may be invested or reinvested in securities meeting the investment requirements established in part 6 of article
75
of title
24
, C.R.S. Such proceeds and investments in escrow, together with any interest to be derived from any such investment, shall be in an amount at all times sufficient as to principal, interest, any prior redemption premium due, and any charges of the escrow agent payable therefrom to pay the indebtedness being refunded as the same becomes due at their respective maturities or due at any designated prior redemption dates in connection with which the board shall exercise a prior redemption option. Any purchaser of any refunding bond issued under this part 13 shall in no manner be responsible for the application of the proceeds thereof by the special district or any of its officers, agents, or employees.
L. 81: Entire article R&RE, p. 1610, § 1, effective July 1. L. 89: Entire section amended, p. 1134, § 83, effective July 1.
This section is similar to former § 32-1-904 as it existed prior to 1981.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 13 - SPECIAL DISTRICT REFUNDING (§§ 32-1-1301 — 32-1-1307) › Section 32-1-1305 - Combination of refunding and other bonds

General obligation bonds for refunding and general obligation bonds for any other purpose authorized in this article may be issued separately or issued in combination in one or more series by any special district.
L. 81: Entire article R&RE, p. 1610, § 1, effective July 1.
This section is similar to former § 32-1-905 as it existed prior to 1981.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 13 - SPECIAL DISTRICT REFUNDING (§§ 32-1-1301 — 32-1-1307) › Section 32-1-1306 - Board's determination final

The determination of the board that the limitations under this part 13 imposed upon the issuance of refunding bonds have been met shall be conclusive in the absence of fraud or arbitrary and gross abuse of discretion.
L. 81: Entire article R&RE, p. 1610, § 1, effective July 1.
This section is similar to former § 32-1-906 as it existed prior to 1981.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 13 - SPECIAL DISTRICT REFUNDING (§§ 32-1-1301 — 32-1-1307) › Section 32-1-1307 - Construction of part 13

(1)
The powers conferred by this part 13 are in addition and supplemental to, and not in substitution for, and the limitations imposed by this part 13 shall not affect the powers conferred by any other law. Bonds may be issued under this part 13 without regard to the provisions of any other law. Insofar as the provisions of this part 13 are inconsistent with the provisions of any other law, the provisions of this part 13 shall be controlling.
(2)
This part 13 shall be liberally construed in order to accomplish its purposes.
L. 81: Entire article R&RE, p. 1610, § 1, effective July 1.
This section is similar to former §§ 32-1-907 and 32-1-908 as they existed prior to 1981.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 14 - COMPOSITION OR ADJUSTMENT OF INDEBTEDNESS OF LOCAL TAXING DISTRICTS (§§ 32-1-1401 — 32-1-1407) › Section 32-1-1401 - Legislative declaration

The general assembly hereby declares this part 14 to be necessary in order to provide for the orderly and equitable payment of the obligations of local taxing districts organized under the provisions of this article, which payment may be effected by a plan of adjustment of the debts of such taxing districts under the federal bankruptcy law. The general assembly further declares that the necessity of such taxing districts availing themselves of the provisions of the federal bankruptcy law results from unanticipated economic and fiscal conditions affecting such taxing districts, rendering such taxing districts unable to discharge their indebtedness as the same becomes due and imposing a severe hardship on the taxpayers therein to the detriment not only of the credit of such taxing districts and that of all political subdivisions of the state of Colorado but also of the creditors of such taxing districts.
L. 90: Entire part added, p. 1508, § 1, effective May 24.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 14 - COMPOSITION OR ADJUSTMENT OF INDEBTEDNESS OF LOCAL TAXING DISTRICTS (§§ 32-1-1401 — 32-1-1407) › Section 32-1-1402 - Definitions

As used in this part 14, unless the context otherwise requires:
(1)
"Federal bankruptcy law" means chapter 9 of title 11, U.S.C., as the same may be from time to time amended, or any act of congress relating to the adjustment or composition of indebtedness of municipalities enacted pursuant to article I, section 8, clause 4, of the United States constitution concerning uniform laws on the subject of bankruptcy.
(2)
"Insolvent taxing district" means a taxing district which is able to show to the United States bankruptcy court in and for the district of Colorado that it has been unsuccessful with other existing alternatives to bankruptcy and which would be unable to discharge its obligations as they become due by means of a mill levy of not less than one hundred mills to be imposed by:
(a)
The taxing district; or
(b)
Any other taxing district pursuant to a contract which pledges the revenues of such contract to the payment of such obligations.
(3)
"Plan" means a plan for the adjustment of the debtor's debts under federal bankruptcy law filed by an insolvent taxing district.
(4)
"Taxing district" means a special district which is organized or acting under the provisions of this article.
L. 90: Entire part added, p. 1508, § 1, effective May 24.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 14 - COMPOSITION OR ADJUSTMENT OF INDEBTEDNESS OF LOCAL TAXING DISTRICTS (§§ 32-1-1401 — 32-1-1407) › Section 32-1-1403 - Petition

Any insolvent taxing district is hereby authorized to file a petition authorized by federal bankruptcy law and to take any and all action necessary or proper to carry out the plan filed with said petition, or any modification of such plan thereafter accepted in writing by said district, if such original or modified plan is approved pursuant to federal bankruptcy law.
L. 90: Entire part added, p. 1509, § 1, effective May 24.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 14 - COMPOSITION OR ADJUSTMENT OF INDEBTEDNESS OF LOCAL TAXING DISTRICTS (§§ 32-1-1401 — 32-1-1407) › Section 32-1-1403.5 - Notice and hearing by board

The board shall file a petition under section
32-1-1403
only at a regular or special meeting after publication of notice and postcard or letter notification to property owners within the district and to the division of local government in the department of local affairs of the place, time, and date of such meeting and such proposed action. Postcard or letter notification shall be mailed to property owners within the special district, as listed on the records of the county assessor on the date requested, not less than ten days prior to such meeting.
L. 91: Entire section added, p. 794, § 22, effective June 4.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 14 - COMPOSITION OR ADJUSTMENT OF INDEBTEDNESS OF LOCAL TAXING DISTRICTS (§§ 32-1-1401 — 32-1-1407) › Section 32-1-1404 - Powers

The plan may include provisions for the modification of the existing contracts of the taxing district as evidenced by its bonds or otherwise. Such plan may adapt or alter the procedures provided by the statutes of Colorado for the levy, certification, and collection of general taxes to conform to the provisions of the court approved plan of adjustment, in accordance with federal bankruptcy law; except that nothing in this part 14 shall be construed to impair the rights of persons who have purchased property at tax sale. If the court approved plan provides for the issuance of new obligations of such taxing district for delivery to the creditors of the taxing district in exchange for outstanding obligations of such taxing district, such new obligations may be issued on the terms or conditions found in the plan of adjustment, regardless of any contrary state statute. Nothing in this part 14 shall impair the claims which creditors may have against persons who are not subject to jurisdiction of the court pursuant to chapter 9 of title 11, U.S.C. Any such plan proposed may provide for payments to creditors on terms and conditions which differ from the original contract if the present value of the total payments under the provisions of the plan do not exceed the present value of the total payments under the original contract.
L. 90: Entire part added, p. 1509, § 1, effective May 24.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 14 - COMPOSITION OR ADJUSTMENT OF INDEBTEDNESS OF LOCAL TAXING DISTRICTS (§§ 32-1-1401 — 32-1-1407) › Section 32-1-1405 - Powers not limited by this part 14

The enumeration of powers in this part 14 shall not exclude powers not mentioned and elsewhere conferred which may be necessary for or incidental to the accomplishment of the purposes of this part 14 and the consummation of a plan approved as provided in this part 14.
L. 90: Entire part added, p. 1509, § 1, effective May 24.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 14 - COMPOSITION OR ADJUSTMENT OF INDEBTEDNESS OF LOCAL TAXING DISTRICTS (§§ 32-1-1401 — 32-1-1407) › Section 32-1-1406 - Validation of bankruptcy filings and approvals

The filing of a petition or a plan under the federal bankruptcy law by an insolvent taxing district prior to May 24, 1990, the approval of the plan of an insolvent taxing district prior to May 24, 1990, and any proceedings related to any such filing or approval are hereby validated.
L. 90: Entire part added, p. 1509, § 1, effective May 24.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 14 - COMPOSITION OR ADJUSTMENT OF INDEBTEDNESS OF LOCAL TAXING DISTRICTS (§§ 32-1-1401 — 32-1-1407) › Section 32-1-1407 - [Repealed]

L. 90: Entire part added, p. 1510, § 1, effective May 24. L. 93: Entire section repealed, p. 225, § 1, effective March 31.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 15 - [Repealed] (§ 32-1-1501) › Section 32-1-1501 - to 32-1-1505 - [Repealed]

L. 92: Entire part repealed, p. 993, § 1, effective July 1.
This part 15 was added in 1991 and was not amended prior to its repeal in 1992.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 16 - CERTIFICATION AND NOTICE OF SPECIAL DISTRICT TAXES FOR GENERAL OBLIGATION INDEBTEDNESS (§§ 32-1-1601 — 32-1-1605) › Section 32-1-1601 - Legislative declaration

The general assembly hereby finds and declares that special districts are political subdivisions and instrumentalities of the state of Colorado and local governments thereof. The general assembly further finds that defaults in payment of general obligation debts and the possibility of further defaults by some special districts have resulted in a general loss of confidence by investors in bonds and undertakings of all types issued or to be issued by local governments of the state and have imposed severe hardship on investors in general obligation bonds of special districts and upon owners of residential real property within such districts. The general assembly further finds that this part 16 is necessary to protect the credit reputation of local governments of this state, to restore confidence of investors in local government obligations, and to protect owners of residential real property within special districts.
L. 92: Entire part added, p. 993, § 2, effective July 1.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 16 - CERTIFICATION AND NOTICE OF SPECIAL DISTRICT TAXES FOR GENERAL OBLIGATION INDEBTEDNESS (§§ 32-1-1601 — 32-1-1605) › Section 32-1-1602 - Definitions

As used in this part 16, unless the context otherwise requires:
(1)
"General obligation debt" means an obligation of a special district created by a resolution of the special district authorizing the issuance of bonds or a contract, the obligations of which are backed by a pledge of the full faith and credit of the special district and a covenant to impose mill levies without limit to retire the bonds or fund the contractual obligation.
(2)
"Special district" shall have the same meaning as provided in section
32-1-103(20)
.
L. 92: Entire part added, p. 994, § 2, effective July 1.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 16 - CERTIFICATION AND NOTICE OF SPECIAL DISTRICT TAXES FOR GENERAL OBLIGATION INDEBTEDNESS (§§ 32-1-1601 — 32-1-1605) › Section 32-1-1603 - Separate mill levies - certification to county commissioners

After July 1, 1992, special districts which levy taxes for payment of general obligation debt shall certify separate mill levies to the board of county commissioners, one each for funding requirements of each such debt in accordance with the relevant contracts or bond resolutions which identifies each bond issue by series, date, coupon rate, and maturity and each contract by title, date, principal amount, and maturity and one for the remainder of the budget of said district.
L. 92: Entire part added, p. 994, § 2, effective July 1.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 16 - CERTIFICATION AND NOTICE OF SPECIAL DISTRICT TAXES FOR GENERAL OBLIGATION INDEBTEDNESS (§§ 32-1-1601 — 32-1-1605) › Section 32-1-1604 - Recording

Whenever a special district authorizes or incurs a general obligation debt, a notice of such action and a description of such debt in a form prescribed by the director of the division of local government in the department of local affairs shall be recorded by the special district with the county clerk and recorder in each county in which the district is located. The recording shall be done within thirty days after authorizing or incurring the debt.
L. 92: Entire part added, p. 994, § 2, effective July 1.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 16 - CERTIFICATION AND NOTICE OF SPECIAL DISTRICT TAXES FOR GENERAL OBLIGATION INDEBTEDNESS (§§ 32-1-1601 — 32-1-1605) › Section 32-1-1605 - Limitations on actions - prior law

Any claim for relief under section
32-1-1504
, as it existed prior to July 1, 1992, shall be commenced on or before January 1, 1993, and not thereafter.
L. 92: Entire part added, p. 994, § 2, effective July 1.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 17 - PROPERTY TAX REDUCTION AGREEMENT (§§ 32-1-1701 — 32-1-1702) › Section 32-1-1701 - Legislative declaration

The general assembly hereby finds and declares that the health, safety, and welfare of the people of this state are dependent upon the attraction of new private enterprise as well as the retention and expansion of existing private enterprise; that incentives are often necessary in order to attract private enterprise; and that providing incentives stimulates economic development in the state and results in the creation and maintenance of new jobs.
L. 2005: Entire part added, p. 106, § 1, effective August 8.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 18 - PUBLIC IMPROVEMENTS - SPECIAL DISTRICT CONTRACTS (§§ 32-1-1801 — 32-1-1807) › Section 32-1-1801 - Short title

This part 18 shall be known and may be cited as the "Integrated Delivery Method for Special District Public Improvements Act".
L. 2007: Entire part added, p. 1818, § 4, effective August 3.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 18 - PUBLIC IMPROVEMENTS - SPECIAL DISTRICT CONTRACTS (§§ 32-1-1801 — 32-1-1807) › Section 32-1-1802 - Legislative declaration

(1)
The general assembly hereby finds and declares that:
(a)
It is the policy of the state of Colorado to encourage public contracting procedures that encourage competition, openness, and impartiality to the maximum extent possible.
(b)
Competition exists not only in the costs of goods and services, but in the technical competence of the providers and suppliers in their ability to make timely completion and delivery and in the quality and performance of their products and services.
(c)
Timely and effective completion of public projects can be achieved through a variety of methods when procuring goods and services for public projects.
(d)
In enacting this part 18, the general assembly intends to establish for special districts and agencies of special districts an optional alternative public project delivery method.
L. 2007: Entire part added, p. 1818, § 4, effective August 3.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 18 - PUBLIC IMPROVEMENTS - SPECIAL DISTRICT CONTRACTS (§§ 32-1-1801 — 32-1-1807) › Section 32-1-1803 - Definitions

As used in this part 18, unless the context otherwise requires:
(1)
"Agency" means any special district organized under this title or any other political subdivision that such district may create pursuant to state law that is a budgetary unit exercising construction contracting authority or discretion.
(2)
"Contract" means any agreement for designing, building, altering, repairing, improving, demolishing, operating, maintaining, or financing a public project.
(3)
"Cost-reimbursement contract" means a contract under which a participating entity is reimbursed for costs that are allowable and allocable in accordance with the contract terms and provisions of this part 18.
(4)
"Integrated project delivery" or "IPD" means a project delivery method in which there is a contractual agreement between an agency and a single participating entity for the design, construction, alteration, operation, repair, improvement, demolition, maintenance, or financing, or any combination of these services, for a public project.
(5)
"IPD contract" means a contract using an integrated project delivery method.
(6)
"Participating entity" means a partnership, corporation, joint venture, unincorporated association, or other legal entity that provides appropriately licensed planning, architectural, engineering, development, construction, operating, or maintenance services as needed in connection with an IPD contract.
(7)
"Public project" means any lands, buildings, structures, works, machinery, equipment, or facilities suitable for and intended for use as public property for public purposes or suitable for and intended for use in the promotion of the public health, public welfare, or public education, to the extent the boundaries of an agency and a school district are coterminous, or for the conservation of natural resources, including the planning of any such lands, buildings, improvements, structures, works, machinery, equipment, or facilities. "Public project" shall also include existing lands, buildings, improvements, structures, works, and facilities, as well as improvements, renovations, or additions to any such lands, buildings, improvements, structures, works, or facilities, and any operation or maintenance programs for the operation and upkeep of such projects.
(8)
"Public purposes" includes, but is not limited to, the supplying of public water services and facilities, public sewer services and facilities, and lands, buildings, structures, improvements, equipment, and any other services or facilities authorized under this article or for public education to the extent the boundaries of the agency and the school district are coterminous.
L. 2007: Entire part added, p. 1819, § 4, effective August 3.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 18 - PUBLIC IMPROVEMENTS - SPECIAL DISTRICT CONTRACTS (§§ 32-1-1801 — 32-1-1807) › Section 32-1-1804 - Integrated project delivery contracts - authorization - effect of other laws

(1)
Notwithstanding any other provision of law, and without limiting or modifying any alternative for public contracting by an agency authorized by any other provision of law, any agency may award an IPD contract for a public project under the provisions of this part 18 upon the determination by such agency that integrated project delivery represents a timely or cost-effective alternative for a public project.
(2)
Nothing in this part 18 shall be construed as exempting any agency or participating entity from applicable federal, state, or local laws, regulations, or ordinances governing labor relations, professional licensing, public contracting, or other related laws, except to the extent that an exemption is created under such legal authority or is granted by necessary implication from such legal authority. Notwithstanding any other provision of law, the requirements of section
32-1-1001(1)(d)(I)
shall not apply to any agency awarding an IPD contract pursuant to this part 18. Notwithstanding any other provision of law, the definitions contained in section
7-45-102
, C.R.S., shall not apply to a project undertaken pursuant to this title.
L. 2007: Entire part added, p. 1820, § 4, effective August 3.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 18 - PUBLIC IMPROVEMENTS - SPECIAL DISTRICT CONTRACTS (§§ 32-1-1801 — 32-1-1807) › Section 32-1-1805 - Integrated project delivery contracting process - prequalification of participating entities - apprentice training

(1)
An agency may prequalify participating entities for an IPD contract by publication of notice of its request for qualifications prior to the date set forth in the notice. A request for qualifications may contain the following elements and such additional information as may be requested by the agency:
(a)
A general description of the proposed public project;
(b)
Relevant budget considerations;
(c)
Requirements of the participating entity, including:
(I)
If the participating entity is a partnership, limited partnership, limited liability company, joint venture, or other association, a listing of all of the partners, general partners, members, joint venturers, or association members known at the time of submission of qualifications;
(II)
Evidence that the participating entity, or the constituent entities or members thereof, has completed or has demonstrated the experience, competency, capability, and capacity, financial and otherwise, to complete projects of similar size, scope, or complexity;
(III)
Evidence that the proposed personnel of the participating entity have sufficient experience and training to completely manage and complete the proposed public project; and
(IV)
Evidence of all applicable licenses, registrations, and credentials required to provide the proposed services for the public project, including but not limited to information on any revocation or suspension of any such license, registration, or credential.
(d)
The criteria for prequalification.
(2)
From the participating entities responding to the request for qualifications, the agency shall prepare and announce a short list of participating entities that it determines to be most qualified to receive a request for proposal.
(3)
Where an apprentice program as defined in section
8-15.7-101(4)
or certified by the office of apprenticeship in the employment and training administration in the United States department of labor exists in a county in which all or any portion of the special district is located, or a comparable program for the training of apprentices is available in such county:
(a)
Each participating entity shall demonstrate to the agency that it has access to either the certified program or a comparable alternative; and
(b)
Each participating entity shall demonstrate that each of its subcontractors, at any tier, selected to perform work under a contract with a value of two hundred fifty thousand dollars or more has access to either the certified program or a comparable alternative.
Amended by 2021 Ch. 309,§15, eff. 7/1/2021.
L. 2007: Entire part added, p. 1820, § 4, effective August 3. L. 2021: IP(3) amended, (SB 21-1007), ch. 1894, p. 1894, § 15, effective July 1.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 18 - PUBLIC IMPROVEMENTS - SPECIAL DISTRICT CONTRACTS (§§ 32-1-1801 — 32-1-1807) › Section 32-1-1806 - Requests for proposals - evaluation and award of integrated project delivery contracts

(1)
An agency shall prepare and, where it has not published a notice of request for qualifications pursuant to section
32-1-1805(1)
, publish a notice of request for proposals for each IPD contract that may contain the following elements and such other elements as may be requested by the agency:
(a)
The procedures to be followed for submitting proposals;
(b)
The criteria for evaluation of a proposal, which criteria may provide for selection of a proposal on a basis other than solely the lowest costs estimates submitted;
(c)
The procedures for making awards;
(d)
Required performance standards as defined by the participating entity;
(e)
A description of the drawings, specifications, or other submittals to be provided with the proposal, with guidance as to the form and the acceptable level of completion of the drawings, specifications, or submittals;
(f)
Relevant budget considerations or, for an IPD contract that includes operation or maintenance services, the life-cycle cost analysis for the contract;
(g)
The proposed project scheduling; and
(h)
The stipend, if any, to be paid to participating entities responding to the request for proposals who appear on the agency's short list pursuant to section
32-1-1805(2)
but whose proposals are not selected for award of the IPD contract.
(2)
After obtaining and evaluating proposals according to the criteria and procedures set forth in the request for proposals in accordance with the requirements of subsection (1) of this section, an agency may accept the proposal that, in its estimation, represents the best value to the agency. Acceptance of a proposal shall be by written notice to the participating entity that submitted the accepted proposal.
(3)
With respect to performance under each IPD contract, the participating entity shall comply with all laws applicable to public projects.
(4)
Notwithstanding any other provision of law, a participating entity selected for award of an IPD contract is not required to be licensed or registered to provide professional services as defined in section
24-30-1402(6)
, C.R.S., if the person or firm actually performing any such professional services on behalf of the participating entity is appropriately licensed or registered and if the participating entity otherwise complies with applicable state licensing laws and requirements related to such professional services.
L. 2007: Entire part added, p. 1821, § 4, effective August 3.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL DISTRICT ACT (§§ 32-1-101 — 32-1-1807) › Article 1 - SPECIAL DISTRICT PROVISIONS (§§ 32-1-101 — 32-1-1807) › Part 18 - PUBLIC IMPROVEMENTS - SPECIAL DISTRICT CONTRACTS (§§ 32-1-1801 — 32-1-1807) › Section 32-1-1807 - Supplemental provisions

The governing body of an agency may establish supplemental provisions that are designed to implement the provisions of this part 18.
L. 2007: Entire part added, p. 1822, § 4, effective August 3.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › MULTIPURPOSE DISTRICTS (§§ 32-2-101 — 32-3-101) › Article 2 - [Repealed] (§ 32-2-101) › Section 32-2-101 - to 32-2-134 - [Repealed]

L. 81: Entire article repealed, p. 1628, § 42, effective July 1.
This article was numbered as article 12 of chapter 89, C.R.S. 1963.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › MULTIPURPOSE DISTRICTS (§§ 32-2-101 — 32-3-101) › Article 3 - [Repealed] (§ 32-3-101) › Section 32-3-101 - to 32-3-133 - [Repealed]

L. 81: Entire article repealed, p. 1628, § 42, effective July 1.
This article was numbered as article 3 of chapter 89, C.R.S. 1963.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › WATER AND SANITATION DISTRICTS (§§ 32-4-101 — 32-4-547) › Article 4 - WATER AND SANITATION DISTRICTS (§§ 32-4-101 — 32-4-547) › Part 1 - [Repealed] (§ 32-4-101) › Section 32-4-101 - to 32-4-140 - [Repealed]

L. 81: Entire part repealed, p. 1628, § 42, effective July 1.
This part 1 was numbered as article 5 of chapter 89, C.R.S. 1963.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › WATER AND SANITATION DISTRICTS (§§ 32-4-101 — 32-4-547) › Article 4 - WATER AND SANITATION DISTRICTS (§§ 32-4-101 — 32-4-547) › Part 2 - [Repealed] (§ 32-4-201) › Section 32-4-201 - to 32-4-231 - [Repealed]

L. 81: Entire part repealed, p. 1628, § 42, effective July 1.
This part 2 was numbered as article 1 of chapter 89, C.R.S. 1963.
2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › WATER AND SANITATION DISTRICTS (§§ 32-4-101 — 32-4-547) › Article 4 - WATER AND SANITATION DISTRICTS (§§ 32-4-101 — 32-4-547) › Part 3 - [Repealed] (§ 32-4-301) › Section 32-4-301 - to 32-4-341 - [Repealed]

L. 81: Entire part repealed, p. 1628, § 42, effective July 1.
This part 3 was numbered as article 7 of chapter 89, C.R.S. 1963.