(1) The general assembly hereby finds and declares that:
(a) It is in the interest of the state of Colorado for the general assembly to act to assist in the resolution of a dispute between the state, the county of La Plata, and the Southern Ute Indian tribe concerning the imposition of taxes and charges on property and property interests owned or held by the Southern Ute Indian tribe within the exterior boundaries of the Southern Ute Indian reservation;
(b) It is within the authority of the general assembly pursuant to section 4 of the Enabling Act of Colorado to approve special provisions with respect to taxes and charges that the state could otherwise seek to impose upon property and property interests owned or held by the Southern Ute Indian tribe; and
(c) In approving the special provisions set forth in the taxation compact described in this article, the state does not waive its claims, concede its rights, or otherwise impair its position with respect to its authority to levy taxes and other charges on property and property interests owned or held by the Southern Ute Indian tribe except as specifically set forth in said taxation compact and acknowledges that the Southern Ute Indian tribe has similarly not impaired its position to challenge such authority except as specifically set forth in said taxation compact.
(2) It is the intent of the general assembly that, for the duration of the taxation compact set forth in this article, with respect to the taxes and charges imposed pursuant to article 29 of title 39, C.R.S., concerning severance taxes, article 60 of title 34, C.R.S., concerning the conservation levy and environmental response fund surcharge, and article 1 of title 39, C.R.S., concerning ad valorem property taxes, the payments established pursuant to said taxation compact on property described in said taxation compact shall be made as an alternative to said taxes, charges, surcharges, and levies.
Source: L. 96: Entire article added, p. 1705, � 1, effective June 3. L. 2000: (1)(c) and (2) amended, p. 1863, � 83, effective August 2. L. 2005: (2) amended, p. 771, � 45, effective June 1.
24-61-102. Taxation compact between the Southern Ute Indian tribe, La Plata county, and the state of Colorado. The general assembly hereby approves the taxation compact between the Southern Ute Indian tribe, La Plata county, and the state of Colorado, referred to in this section as the Taxation Compact, dated March 18, 1996, and signed by Roy Romer, governor of the state of Colorado; Leonard C. Burch, chairman of the Southern Ute Indian tribal council; Fred W. Klatt, III, chairman of the La Plata county board of county commissioners; Craig Larson, La Plata county assessor; and Ed Murray, La Plata county treasurer. Said compact is as follows:
TAXATION COMPACT
between
THE SOUTHERN UTE INDIAN TRIBE, LA PLATA COUNTY and
THE STATE OF COLORADO
THIS AGREEMENT (Taxation Compact) is entered into this 18th day of March, 1996, by, between and among the STATE OF COLORADO, on behalf of itself, its political subdivisions, offices, and officials (the State), the SOUTHERN UTE INDIAN TRIBE, by and through the Southern Ute Indian Tribal Council (the Tribe), and the COUNTY OF LA PLATA, by and through the Board of County Commissioners of La Plata county and the La Plata County Assessor and Treasurer (County).