Taxes available - when

Colo. Rev. Stat. § 39-1-112, under Taxation.

Colo. Rev. Stat. § 39-1-112

Except as otherwise provided in article 1.5 of this title, all taxes levied pursuant to the provisions of articles 1 to 13 of this title shall be available for expenditure by the political subdivision for which levied during its fiscal year as collected.

Source: L. 64: R&RE, p. 679, � 1. C.R.S. 1963: � 137-1-12. L. 81: Entire section amended, p. 1841, � 2, effective May 28.