As used in this part 6, unless the context otherwise requires:
(1) Advertising device means an outdoor sign, display, poster, or other message used to advertise a product or service or other message.
(1.5) Authority means a body corporate and political subdivision of the state created pursuant to this part 6 or a transportation planning organization exercising the powers of an authority as authorized by section 43-4-622.
(2) Board means the board of directors of an authority or of a transportation planning organization exercising the powers of an authority as authorized by section 43-4-622.
(3) Bond means any bond, note, interim certificate, contract, or other obligation of an authority authorized by this part 6.
(3.5) Boundaries of the authority means the boundaries specified in the contract creating the authority, as may be changed in the manner provided in section 43-4-605 (2), or the boundaries of the territory in which a transportation planning organization is authorized to exercise the powers of an authority as specified in the resolution authorizing the transportation planning organization to exercise the powers of an authority adopted by the board of the transportation planning organization as authorized by section 43-4-622, as may be changed in the manner provided in section 43-4-605 (2).
(4) Combination means any two or more municipalities, two or more counties, or one or more municipalities and one or more counties. In addition, combination may include:
(a) One or more special districts organized with street improvement, safety protection, or transportation powers under and as defined in article 1 of title 32, C.R.S., and one or more municipalities, counties, or counties and municipalities;
(b) The state to the extent authorized by section 43-4-603 (5).
(5) Construct or construction means the planning, designing, engineering, acquisition, installation, construction, or reconstruction of regional transportation systems.
(6) County means any county organized under the laws of the state, including any city and county.
(7) Division means the division of local government in the department of local affairs.
(8) Governmental unit means the state or any political subdivision thereof, except school districts or special purpose authorities as defined in section 24-77-102 (15), C.R.S.
(9) (a) Grant means a cash payment of public funds made directly to a regional transportation activity enterprise by a governmental unit within the state, which cash payment is not required to be repaid.
(b) Grant does not include the following:
(I) Public funds paid or advanced to a regional transportation activity enterprise by a governmental unit in exchange for an agreement by a regional transportation activity enterprise to provide a regional transportation system or for the use of property included in or in connection with a regional transportation system;
(II) Refunds made in the current or next fiscal year;
(III) Gifts;
(IV) Any payments directly or indirectly from federal funds or earnings on federal funds;
(V) Collections for another government;
(VI) Pension contributions by employees and pension fund earnings;
(VII) Reserve transfers or expenditures;
(VIII) Damage awards; or
(IX) Property sales.
(10) Municipality has the same meaning as that provided in section 31-1-101 (6), C.R.S.
(11) Operation and maintenance expenses means all reasonable and necessary current expenses of the authority, paid or accrued, of operating, maintaining, and repairing any regional transportation system.
(12) Person means any natural person, corporation, partnership, association, or joint venture, the United States of America, or any governmental unit.
(12.5) Region means all of the territory within the boundaries of, and subject to the jurisdiction of, the governing body of any member of a combination that creates an authority pursuant to section 43-4-603 or the governing body of any member of a transportation planning organization exercising the powers of an authority as authorized by section 43-4-622.
(13) and (14) (Deleted by amendment, L. 2005, p. 1058, � 3, effective January 1, 2006.)
(15) Regional transportation activity enterprise means any regional transportation activity business owned by an authority, which enterprise receives under ten percent of its annual revenues in grants from all state and local governments within the state combined and is authorized to issue its own revenue bonds pursuant to this part 6.
(16) Regional transportation system means any property, improvement, or system designed to be compatible with established state and local transportation plans that transports or conveys people or goods or permits people or goods to be transported or conveyed within a region by any means, including, but not limited to, an automobile, truck, bus, rail, air, or gondola. The term includes any real or personal property or equipment, or interest therein, that is appurtenant or related to any property, improvement, or system that transports or conveys people or goods or permits people or goods to be transported or conveyed within a region by any means or that is financed, constructed, operated, or maintained in connection with the financing, construction, operation, or maintenance of any such property, improvement, or system. The term may also include, but is not limited to, any highway, road, street, bus system, railroad, airport, gondola system, or mass transit system and any real or personal property or equipment, or interest therein, used in connection therewith; any real or personal property or equipment, or interest therein, that is used to transport or convey gas, electricity, water, sewage, or information or that is used in connection with the transportation, conveyance, or provisions of any other utilities; and paving, grading, landscaping, curbs, gutters, culverts, sidewalks, bikeways, lighting, bridges, overpasses, underpasses, cross-roads, parkways, drainage facilities, mass transit lanes, park-and-ride facilities, toll collection facilities, service areas, and administrative or maintenance facilities. Rights-of-way included in a regional transportation system shall be considered public rights-of-way for purposes of the location of utilities owned by persons other than the authority; except that no right-of-way within the regional transportation district created and existing pursuant to article 9 of title 32, C.R.S., that is not a publicly dedicated right-of-way by a municipality, a county, or the state shall be considered a public right-of-way as a result of its inclusion in the district.
(16.5) Revenues means any tolls, fees, rates, charges, assessments, taxes, grants, contributions, or other income and revenues received by the authority.
(16.7) Special district has the same meaning as provided in section 32-1-103 (20), C.R.S.
(17) State means the state of Colorado or any of its agencies.
(18) Streetscape enhancement means an advertising device located on a bus or transit shelter or bench, waste receptacle, kiosk, or other freestanding structure located within an authority.
(19) Transportation planning organization means a metropolitan planning organization, as defined in section 43-1-1102 (4), or a rural transportation planning organization responsible for transportation planning for a transportation planning region, as defined in section 43-1-1102 (8).
Source: L. 97: Entire part added, p. 480, � 1, effective August 6. L. 2005: (1), (5), (9)(a), (9)(b)(I), (11), (13), (14), (15), and (16) amended and (1.5), (12.5), (16.5), and (18) added, p. 1058, � 3, effective January 1, 2006. L. 2010: (4) amended and (16.7) added, (HB 10-1243), ch. 385, p. 1804, � 3, effective August 11. L. 2021: (1.5), (2), and (12.5) amended and (3.5) and (19) added, (SB 21-260), ch. 250, p. 1429, � 36, effective June 17.
Cross references: For the legislative declaration contained in the 2005 act amending subsections (1), (5), (9)(a), (9)(b)(I), (11), (13), (14), (15), and (16) and enacting subsections (1.5), (12.5), (16.5), and (18), see section 1 of chapter 269, Session Laws of Colorado 2005. For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.
43-4-603. Creation of authorities - exercise of powers of an authority by transportation planning organization. (1) Any combination may create, by contract, an authority that is authorized to exercise the functions conferred by this part 6 upon the issuance by the director of the division of a certificate stating that the authority has been duly organized according to the laws of the state. In addition, any transportation planning organization may adopt a resolution authorizing it to exercise the powers of an authority as authorized by section 43-4-622 upon the issuance by the director of the division of a certificate stating that the transportation planning organization has been duly authorized to exercise the powers of an authority according to the laws of the state. The combination joining in the creation of the authority or the transportation planning organization adopting a resolution authorizing it to exercise the powers of an authority shall provide a copy of the contract or resolution to the department of transportation for comment and, if the territory of the proposed authority or the territory in which the transportation planning organization is authorized to exercise the powers of an authority includes or borders any territory of the regional transportation district created in article 9 of title 32 or intersects with or is likely to divert vehicle traffic to or from a toll highway operated by a public highway authority established under part 5 of this article 4, shall also provide a copy of the contract or resolution to the district or the affected public highway authority, as applicable, for comment. The combination or transportation planning organization shall also provide a copy of the contract or resolution for comment to each county and municipality that is not a member of the combination or a member of the transportation planning organization but that includes territory that borders the territory of the proposed authority or the territory in which the transportation planning organization is authorized to exercise the powers of an authority. A transportation planning organization adopting a resolution authorizing it to exercise the powers of an authority shall also provide a copy of the resolution for comment to any existing authority that includes or borders any of the territory in which the transportation planning organization will exercise the powers of an authority and to the regional transportation district created in section 32-9-105 if the regional transportation district includes or borders any of that territory. If the transportation planning organization is required to provide a copy of the resolution for comment to the regional transportation district, it shall also collaborate with the district and ensure that the district's services are taken into consideration and protected when the organization plans to exercise and exercises the powers of an authority. The director shall issue the certificate upon the filing with the director of a copy of the contract by the combination joining in the creation of the authority or a copy of the resolution adopted by the board of the transportation planning organization authorizing the transportation planning organization to exercise the powers of an authority. The director shall cause the certificate to be recorded in the real estate records in each county having territory included in the boundaries of the authority. Upon issuance of the certificate by the director, an authority created by a combination by contract constitutes a separate political subdivision and body corporate of the state and shall have all of the duties, privileges, immunities, rights, liabilities, and disabilities of a public body politic and corporate.
(1.5) If, after reviewing a contract that creates an authority or a resolution authorizing a transportation planning organization to exercise the powers of an authority provided pursuant to subsection (1) of this section, but in no event more than ninety days after a copy of the contract or resolution is provided pursuant to subsection (1) of this section, the department of transportation, the regional transportation district created in article 9 of title 32, a bordering county or municipality, a public highway authority established under part 5 of this article 4, or, with respect to a resolution only, an existing authority, informs the combination that executed the contract or the transportation planning organization that adopted the resolution that any portions of the regional transportation systems to be provided by the proposed authority that involve road construction or improvement, as specified in the contract or resolution pursuant to subsection (2)(a) of this section, and that are on, alter the physical structure of, or negatively impact safe operation of any highway, road, or street under its jurisdiction or will provide mass transportation services that impact the district, then, at the request of the affected entity, the combination or the transportation planning organization shall enter into an intergovernmental agreement concerning the identified portions or mass transportation services with the department, the district, the bordering county or municipality, the public highway authority, the existing authority, or any combination thereof, as applicable, within one hundred eighty days after a copy of the contract or resolution was provided, eliminate those portions or services from the list of projects specified in the contract before it submits the contract to a vote of the registered electors residing within the boundaries of the proposed authority as required by subsection (4) of this section, or amend or replace the resolution to eliminate those portions or services from the list of projects specified in the resolution. When requesting that an intergovernmental agreement be entered into or that portions of a regional transportation system be eliminated due to a negative impact to safe operation of a highway, road, or street, the requesting entity shall provide, at the time of the request, evidence of the negative impact. The intergovernmental agreement shall specify whatever terms the combination or transportation planning organization and the affected entity or entities deem necessary to avoid duplication of effort and to ensure coordinated transportation planning, efficient allocation of resources, and equitable sharing of costs. If the department is a party to the intergovernmental agreement, the agreement shall also describe in detail any effect on department funding of any portion of the state highway system within the proposed region that is expected to result from the creation of the proposed authority or the exercise of the power of an authority by the transportation planning organization. Nothing in this subsection (1.5) shall be construed to preclude a combination, authority, or transportation planning organization exercising the powers of an authority from entering into an intergovernmental agreement with the department, the district, a public highway authority, a bordering county or municipality, or any other governmental entity regarding any regional transportation system.
(2) Any contract establishing an authority shall specify:
(a) The name and purpose of the authority and the regional transportation systems to be provided;
(b) The establishment and organization of the board of directors in which all legislative power of the authority is vested, including:
(I) The number of directors, which shall be at least five, all of which, except as provided in subsection (5) of this section, shall be elected officials from the members of the combination and which shall include at least one elected official from each member of the combination;
(II) The manner of the appointment, the qualifications, and the compensation, if any, of the directors and the procedure for filling vacancies;
(III) The officers of the authority, the manner of their appointment, and their duties; and
(IV) The voting requirements for action by the board; except that, unless specifically provided otherwise in the contract, a majority of the directors of the board constitutes a quorum and a majority of the board is necessary for action by the board;
(c) The provisions for the distribution, disposition, or division of the assets of the authority;
(d) The boundaries of the authority, which may not include territory outside of the boundaries of the members of the combination, may not include territory within the boundaries of a municipality that is not a member of the combination as the boundaries of the municipality exist on the date the authority is created without the consent of the governing body of such municipality, and may not include territory within the unincorporated boundaries of a county that is not a member of the combination as the unincorporated boundaries of the county exist on the date the authority is created without the consent of the governing body of such county;
(e) The term of the contract, which may be for a definite term or until rescinded or terminated, and the method, if any, by which it may be terminated or rescinded; except that the contract may not be terminated or rescinded so long as the authority has bonds outstanding;
(f) The provisions for amendment of the contract;
(g) The limitations, if any, on the powers granted by this part 6 that may be exercised by the authority pursuant to this part 6; and
(h) The conditions required when adding or deleting parties to the contract.
(2.5) A resolution authorizing a transportation planning organization to exercise the powers of an authority adopted as authorized by section 43-4-622 must specify:
(a) The regional transportation systems to be provided; and
(b) The boundaries of the territory in which the transportation planning organization is authorized to exercise the powers of an authority, which may not include:
(I) Territory outside of the boundaries of the members of the transportation planning organization;
(II) Territory within the boundaries of an existing authority without the approval of the existing authority;
(III) Territory within the boundaries of a municipality that is a member of the transportation planning organization if the governing body of the municipality adopts a resolution objecting to the inclusion of the territory;
(IV) Territory within the boundaries of a county that is a member of the transportation planning organization if the governing body of the county adopts a resolution objecting to the inclusion of the territory;
(V) Territory within the boundaries of a municipality that is not a member of the transportation planning organization as the boundaries of the municipality exist on the date the resolution is adopted without the consent of the governing body of the municipality; or
(VI) Territory within the unincorporated boundaries of a county that is not a member of the transportation planning organization as the unincorporated boundaries of the county exist on the date the resolution is adopted without the consent of the governing body of the county.
(3) No municipality, county, or special district shall enter into a contract establishing an authority and no transportation planning organization shall adopt a resolution authorizing it to exercise the powers of an authority as authorized by section 43-4-622 without holding at least two public hearings thereon in addition to other requirements imposed by law for public notice. The municipality, county, special district, or transportation planning organization shall give notice of the time, place, and purpose of the public hearing by publication in a newspaper of general circulation in the municipality, county, special district, or territory of the transportation planning organization as the case may be, at least ten days prior to the date of the public hearing.
(4) No contract establishing an authority pursuant to this section shall take effect unless first submitted to a vote of the registered electors residing within the boundaries of the proposed authority. However, a contract establishing an authority may subsequently be amended in accordance with any amendment procedures specified in the contract pursuant to paragraph (f) of subsection (2) of this section. The question of establishing the authority shall be submitted to such registered electors at a general election or a special election called for such purpose. Such question may also be proposed to such registered electors at the same time and in the same or a separate question as an election required under section 43-4-612. The authority shall not be established unless a majority of the registered electors voting thereon at the election vote in favor thereof. The election shall be conducted in substantially the same manner as county elections, and the county clerk and recorder of each county in which the election is conducted shall assist the members of the combination of the proposed authority in conducting the election.
(5) The state, acting by and through the transportation commission, created in section 43-1-106, and upon the approval of the governor, may join in the contract creating the authority. The number of directors of the board to which the state is entitled shall be established in the contract, but in no case shall the state be entitled to less than one director. The governor shall appoint the director or directors representing the state on the board, with the consent of the senate, for such term as established by the governor.
Source: L. 97: Entire part added, p. 482, � 1, effective August 6. L. 2000: (4) amended, p. 1174, � 1, effective August 2. L. 2005: (1) and (2)(a) amended and (1.5) added, p. 1059, � 4, effective January 1, 2006. L. 2010: (3) amended, (HB 10-1243), ch. 385, p. 1804, � 4, effective August 11. L. 2021: (1), (1.5) and (3) amended and (2.5) added, (SB 21-260), ch. 250, p. 1430, � 37, effective June 17.
Cross references: For the legislative declaration contained in the 2005 act amending subsections (1) and (2)(a) and enacting subsection (1.5), see section 1 of chapter 269, Session Laws of Colorado 2005. For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.
43-4-604. Board of directors - powers and duties - director - conflict of interest. (1) (a) All powers, privileges, and duties vested in or imposed upon the authority shall be exercised and performed by and through the board. The board, by resolution, may delegate any of the powers of the board to any of the officers or agents of the board; except that, to ensure public participation in policy decisions, the board shall not delegate the following:
(I) Adoption of board policies and procedures;
(II) Approval of final roadway alignments;
(III) Ratification of acquisition of land by negotiated sale;
(IV) Instituting an eminent domain action, which may be at a public hearing or in executive session;
(V) Initiating or continuing legal action, not including traffic or toll violations; and
(VI) Establishment of fee policies.
(b) The board shall promulgate and adhere to policies and procedures that govern its conduct and provide meaningful opportunities for public input. Such policies shall include standards and procedures for calling an emergency meeting.
(2) Any director of the board shall disqualify himself or herself from voting on any issue with respect to which the director has a conflict of interest, unless the director has disclosed the conflict of interest in compliance with section 18-8-308, C.R.S.
(3) The board, in addition to all other powers conferred by this part 6, has the following powers:
(a) To adopt bylaws;
(b) To fix the time and place of meetings, whether within or without the boundaries of the authority, and the method of providing notice of the meetings;
(c) To make and pass orders and resolutions necessary for the government and management of the affairs of the authority and the execution of the powers vested in the authority;
(d) To adopt and use a seal;
(e) To maintain offices at such place or places as the board may designate;
(f) To appoint, hire, and retain employees, agents, engineers, attorneys, accountants, financial advisors, investment bankers, and other consultants;
(g) To prescribe methods for auditing and allowing or rejecting claims and demands; for the letting of contracts for the construction of improvements, works, or structures; for the acquisition of equipment; or for the performance or furnishing of such labor, materials, or supplies as may be required for carrying out the purposes of this part 6;
(h) To appoint advisory committees and define the duties thereof;
(i) As applicable, to amend the contract that created the authority to the extent that any amendment procedures specified in the contract pursuant to section 43-4-603 (2)(f) authorize the board, rather than the members of the combination that are parties to the contract, to amend the contract or to amend or replace the resolution authorizing the transportation planning organization to exercise the powers of an authority adopted as authorized by section 43-4-622; and
(j) To build, erect, alter, or repair structures for the purpose of housing employees or contractors of an authority.
Source: L. 97: Entire part added, p. 484, � 1, effective August 6. L. 2000: (3)(i) added, p. 1174, � 2, effective August 2. L. 2002: (1) amended, p. 403, � 5, effective August 7. L. 2021: (3)(i) amended, (SB 21-260), ch. 250, p. 1433, � 38, effective June 17. L. 2025: (3)(h) and (3)(i) amended and (3)(j) added, (SB 25-272), ch. 314, p. 1645, � 2, effective May 30.
Cross references: For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.
43-4-605. Powers of the authority - inclusion or exclusion of property - determination of regional transportation system alignment - visitor benefit tax fund - regional transportation authority sales tax fund. (1) In addition to any other powers granted to an authority pursuant to this part 6, an authority has the following powers:
(a) To have perpetual existence, except as otherwise provided in the contract;
(b) To sue and be sued;
(c) To enter into contracts and agreements affecting the affairs of the authority;
(d) To establish, collect, and, from time to time, increase or decrease fees, tolls, rates, and charges for the privilege of traveling on or using any property included in any regional transportation system financed, constructed, operated, or maintained by the authority, without the fees, tolls, rates, and charges being subject to any supervision or regulation by any board, agency, bureau, commission, or official; except that any fees, tolls, rates, and charges imposed for the use of any regional transportation system shall be fixed and adjusted so that the fees, tolls, rates, and charges collected, along with other revenues, if any, are at least sufficient to pay for any bonds issued pursuant to this part 6 and interest thereon;
(e) To pledge all or any portion of the revenues to the payment of bonds of the authority;
(f) To finance, construct, operate, or maintain regional transportation systems within or without the boundaries of the authority; except that the authority shall not construct regional transportation systems in any territory located outside the boundaries of the authority and within the boundaries of a municipality as the boundaries of the municipality exist on the date the authority is created without the consent of the governing body of the municipality; outside the boundaries of the authority and within the unincorporated boundaries of a county as the unincorporated boundaries of the county exist on the date the authority is created without the consent of the governing body of the county; or inside or outside the boundaries of the authority if the regional transportation systems would alter the state highway system, as defined in section 43-2-101 (1), or the interstate system, as defined in section 43-2-101 (2), except as authorized by an intergovernmental agreement entered into by the members of the combination that created the authority or the transportation planning organization exercising the powers of an authority and the department of transportation as required by section 43-4-603 (1.5);
(g) To purchase, trade, exchange, acquire, buy, sell, lease, lease with an option to purchase, dispose of, and encumber real or personal property and any interest therein, including easements and rights-of-way;
(h) To accept real or personal property for the use of the authority and to accept gifts and conveyances upon the terms and conditions as the board may approve;
(i) To impose an annual motor vehicle registration fee of not more than ten dollars for each motor vehicle registered with the authorized agent, as defined in section 42-1-102, of the county by persons residing in all or any designated portion of the members of the combination or of the members of the transportation planning organization exercising the powers of an authority as authorized by section 43-4-622; except that the authority shall not impose a motor vehicle registration fee with respect to motor vehicles registered to persons residing outside the boundaries of the authority and within the boundaries of a municipality as the boundaries of the municipality exist on the date the authority is created or the resolution authorizing the transportation planning organization to exercise the powers of an authority is adopted without the consent of the governing body of the municipality or outside the boundaries of the authority and within the unincorporated boundaries of a county as the unincorporated boundaries of the county exist on the date the authority is created without the consent of the governing body of the county. The registration fee is in addition to any fee or tax imposed by the state or any other governmental unit. If a motor vehicle is registered in a county that is a member of more than one authority, the total of all fees imposed pursuant to this subsection (1)(i) for the motor vehicle shall not exceed ten dollars. The authorized agent of the county in which the registration fee is imposed shall collect the fee and remit the fee to the authority. The authority shall apply the registration fees solely to the financing, construction, operation, or maintenance of regional transportation systems that are consistent with the expenditures specified in section 18 of article X of the state constitution.
(i.5) (I) Subject to the provisions of section 43-4-612, to impose, in all or any designated portion of the members of the combination or of the members of the transportation planning organization exercising the powers of an authority as authorized by section 43-4-622, a visitor benefit tax on persons who purchase overnight rooms or accommodations; except that the authority shall not impose a visitor benefit tax on overnight rooms or accommodations that are in any territory:
(A) Outside the boundaries of the authority and within the boundaries of a municipality as the boundaries of the municipality exist on the date the authority is created without the consent of the governing body of such municipality; or
(B) Outside the boundaries of the authority and within the unincorporated boundaries of a county as the unincorporated boundaries of the county exist on the date the authority is created without the consent of the governing body of such county.
(II) The visitor benefit tax is in addition to any fee or tax imposed by the state or any other governmental unit and a minimum of seventy-five percent of the net revenue derived from the tax shall be used by the authority solely to finance, construct, operate, and maintain regional transportation systems and provide incentives to overnight visitors to use public transportation.
(III) Notwithstanding the provisions of subparagraph (I) of this paragraph (i.5), an authority may derive no more than one-half of its total revenues from the visitor benefit tax.
(IV) Any authority that imposes a visitor benefit tax shall give due consideration to the transportation needs of persons who pay the visitor benefit tax on the purchase of overnight rooms or accommodations when constructing, operating, and maintaining regional transportation systems and shall ensure that such visitors have easy access to the regional transportation systems.
(V) The executive director of the department of revenue shall collect, administer, and enforce the visitor benefit tax authorized by subsection (1)(i.5)(I) of this section pursuant to part 2 of article 2 of title 29. The department of revenue shall retain an amount not to exceed the cost of the collection, administration, and enforcement and shall transmit the amount to the state treasurer who shall credit the same to the regional transportation authority visitor benefit tax fund, which fund is hereby created. The amounts so retained are hereby appropriated annually from the fund to the department to the extent necessary for the department's collection, administration, and enforcement of the provisions of this part 6. Any money remaining in the fund attributable to taxes collected in the prior fiscal year shall be transmitted to the authority; except that, prior to the transmission to the authority of such money, any money appropriated from the general fund to the department for the collection, administration, and enforcement of the tax for the prior fiscal year shall be repaid.
(j) (I) (A) Subject to the provisions of section 43-4-612, to levy, in all or any designated portion of the members of the combination or of the members of the transportation planning organization exercising the powers of an authority as authorized by section 43-4-622, a sales or use tax, or both, at a rate not to exceed two percent upon every transaction or other incident with respect to which a sales or use tax is levied by the state; except that, if the authority includes territory that is within the regional transportation district created and existing pursuant to article 9 of title 32, a designated portion of the members of the combination or of the members of the transportation planning organization in which a new tax is levied must be composed of entire territories of members of the combination or of the members of the transportation planning organization so that the rate of tax imposed pursuant to this part 6 within the territory of any single member of the combination or of the members of the transportation planning organization is uniform and except that the authority shall not levy a sales or use tax on any transaction or other incident occurring in any territory located outside the boundaries of the authority and within the boundaries of a municipality as the boundaries of the municipality exist on the date the authority is created without the consent of the governing body of the municipality or outside the boundaries of the authority and within the unincorporated boundaries of a county as the unincorporated boundaries exist on the date the authority is created without the consent of the governing body of the county. Subject to the provisions of section 43-4-612, the authority may elect to levy any such sales or use tax at different rates in different designated portions of the members of the combination or of the members of the transportation planning organization; except that, if the authority includes territory that is within the regional transportation district, a designated portion of the members of the combination or of the members of the transportation planning organization in which a new tax is levied must be composed of entire territories of members of the combination or of the members of the transportation planning organization so that the rate of tax imposed pursuant to this part 6 within the territory of any single member of the combination or of the transportation planning organization is uniform. If the authority so elects, it shall submit a single ballot question that lists all of the different rates to the registered electors of all designated portions of the members of the combination or of the transportation planning organization in which the proposed sales or use tax is to be levied.
(B) The tax imposed pursuant to this subsection (1)(j) is in addition to any other sales or use tax imposed pursuant to law. If a member of the combination or of the transportation planning organization is located within more than one authority, the sales or use tax, or both, authorized by this subsection (1)(j) shall not exceed two percent upon every transaction or other incident with respect to which a sales or use tax is levied by the state.
(C) The executive director of the department of revenue shall collect, administer, and enforce the sales or use tax pursuant to part 2 of article 2 of title 29. The authority shall apply monthly distributions received from the department of revenue pursuant to section 29-2-207 solely to the financing, construction, operation, or maintenance of regional transportation systems.
(D) The department shall retain an amount not to exceed the total cost of the collection, administration, and enforcement and shall transmit the amount to the state treasurer, who shall credit the same to the regional transportation authority sales tax fund, which fund is hereby created. The amounts so retained are hereby appropriated annually from the fund to the department to the extent necessary for the department's collection, administration, and enforcement of this part 6. Any money remaining in the fund attributable to taxes collected in the prior fiscal year shall be transmitted to the authority; except that, prior to the transmission to the authority of such money, any money appropriated from the general fund to the department for the collection, administration, and enforcement of the tax for the prior fiscal year shall be repaid.
(II) A sales or use tax, or both, levied pursuant to subparagraph (I) of this paragraph (j) shall not be levied on the sale of tangible personal property:
(A) Delivered by a retailer or a retailer's agent or to a common carrier for delivery to a destination outside the authority;
(B) Upon which specific ownership tax has been paid or is payable if the purchaser resides outside the boundaries of the authority or the purchaser's principal place of business is outside the boundaries of the authority and if the personal property is registered or required to be registered outside the boundaries of the authority; or
(C) Where such tangible personal property is a cigarette.
(j.5) (I) Subject to the provisions of section 43-4-612, to impose a uniform mill levy of up to five mills on all taxable property within the territory of the authority. This subsection (1)(j.5) does not limit or affect the power of an authority to establish local improvement districts and impose special assessments as authorized by section 43-4-608.
(II) Repealed.
(k) To have and exercise all rights and powers necessary or incidental to or implied from the specific powers granted by this part 6. The specific powers shall not be considered as a limitation upon any power necessary or appropriate to carry out the purposes and intent of this part 6.
(l) To build, erect, alter, or repair structures for the purpose of housing employees or contractors of an authority.
(2) (a) The board may include property within or exclude property from the boundaries of the authority in the manner provided in this subsection (2). Property may not be included within the boundaries of the authority unless it is within the boundaries of the members of the combination or of the transportation planning organization exercising the powers of an authority as authorized by section 43-4-622 at the time of the inclusion. Property located within the boundaries of a municipality that is not a member of the combination or of the transportation planning organization as the boundaries of the municipality exist on the date the property is included may not be included without the consent of the governing body of the municipality, and property within the unincorporated boundaries of a county that is not a member of the combination or of the transportation planning organization as the unincorporated boundaries of the county exist on the date the property is included may not be included without the consent of the governing body of the county.
(b) (I) Prior to any inclusion in or exclusion of property from the boundaries of the authority, the board shall cause notice of the proposed inclusion or exclusion to be published in a newspaper of general circulation within the boundaries of the authority and cause the notice to be mailed to the division, to the transportation commission, and to the owners of property to be included or excluded at the last-known address described for the owners in the real estate records of the county in which the property is located. The notice shall describe the property to be included in or excluded from the boundaries of the authority, shall specify the date, time, and place at which the board shall hold a public hearing on the proposed inclusion or exclusion, and shall state that persons having objections to the inclusion or exclusion may appear at the public hearing to object to the proposed inclusion or exclusion. The date of the public hearing contained in the notice shall be not less than twenty days after the mailing and publication of the notice. The board, at the time and place designated in the notice or at such times and places to which the hearing may be adjourned, shall hear all objections to the proposed inclusion or exclusion.
(II) The board, upon the affirmative vote of two-thirds of the directors of the board, may adopt a resolution including or excluding all or any portion of the property described in the notice. Upon the adoption of the resolution, the property shall be included within or excluded from the boundaries of the authority as set forth in the resolution. The board may adopt the resolution without amending the contract required by section 43-4-603 (2). The board shall file the resolution with the director of the division, who shall cause the resolution to be recorded in the real estate records of each county having territory included in the boundaries of the authority.
(c) All property excluded from the authority shall thereafter be subject to the revenue-raising powers of the authority only to the extent that the powers have been exercised by the authority against the property or activities occurring on the property prior to the exclusion and to the extent required to comply with agreements with the holders of bonds outstanding at the time of the exclusion. All property or activities occurring on the property included within the authority shall thereafter be subject to the revenue-raising powers of the authority. In no way will this section affect or increase property taxes in the affected territory or jurisdiction.
(3) Property included in an authority pursuant to this section is subject to the same mill levies and other taxes levied or to be levied on other similarly situated property at the time the additional property is included. The newly included property is an addition to taxable real property, and the application of such levies and other taxes to the newly included property is not subject to the requirements of section 20 (4) of article X of the state constitution. This subsection (3) is intended to place newly included property and similarly situated existing property within an authority on an equal basis.
(4) The board, upon the affirmative vote of two-thirds of the directors of the board, may determine the location of the regional transportation system.
(5) Any regional transportation system constructed by an authority under this part 6 that is funded, in whole or in part, from the highway users tax fund and that may be reasonably expected to exceed one hundred fifty thousand dollars in the aggregate for any fiscal year shall be subject to the construction bidding provisions in part 7 of article 1 of title 29, C.R.S. If the state is involved in the construction of the regional transportation system, the construction bidding provisions in article 92 of title 24, C.R.S., shall apply. Nothing herein shall be construed to affect the ability of such entities to enter into design-build contracts under applicable state laws.
(6) In exercising any of the powers to impose taxes pursuant to subsection (1) of this section, an authority shall, whenever possible, assess any such tax within the boundaries of existing taxing districts in order to reduce the administrative costs of the department of revenue.
Source: L. 97: Entire part added, p. 485, � 1, effective August 6. L. 2000: (1)(i.5) added and (1)(j) and (2)(a) amended, p. 1175, � 3, effective August 2. L. 2005: (1)(d), (1)(f), (1)(i), (1)(i.5)(II), (1)(i.5)(IV), (1)(i.5)(V), (1)(j), (4), and (5) amended, p. 1061, � 5, effective January 1, 2006. L. 2007: (1)(j)(I) amended, p. 978, � 1, effective January 1, 2008. L. 2008: (1)(j)(I) amended, p. 993, � 16, effective August 5. L. 2009: (1)(j)(II) amended, (HB 09-1342), ch. 354, p. 1851, � 16, effective July 1; (1)(j.5) added, (HB 09-1034), ch. 127, p. 548, � 1, effective August 5. L. 2017: (1)(i) amended, (HB 17-1107), ch. 101, p. 376, � 33, effective August 9; (1)(j.5) amended, (HB 17-1018), ch. 2, p. 3, � 1, effective August 9. L. 2021: IP(1), (1)(f), (1)(i), IP(1)(i.5)(I), (1)(j)(I), and (2)(a) amended, (SB 21-260), ch. 250, p. 1433, � 39, effective June 17. L. 2022: (1)(i) amended, (SB 22-141), ch. 81, p. 399, � 2, effective August 10. L. 2023: (1)(j)(I) amended and (1)(j.5)(II) repealed, (HB 23-1101), ch. 132, p. 509, � 6, effective April 28. L. 2024: IP(1)(i.5)(I) and (1)(i.5)(III) amended, (SB 24-032), ch. 185, p. 1043, � 5, effective May 16; (1)(i.5)(V) and (1)(j)(I) amended, (SB 24-025), ch. 144, p. 583, � 53, effective July 1, 2025. L. 2025: (1)(l) added, (SB 25-272), ch. 314, p. 1645, � 3, effective May 30.
Cross references: For the legislative declaration contained in the 2005 act amending subsections (1)(d), (1)(f), (1)(i), (1)(i.5)(II), (1)(i.5)(IV), (1)(i.5)(V), (1)(j), (4), and (5), see section 1 of chapter 269, Session Laws of Colorado 2005. For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021. For the legislative declaration in HB 23-1101, see section 1 of chapter 132, Session Laws of Colorado 2023.
43-4-605.5. Preservation of state highway funding - legislative declaration. The general assembly hereby finds and declares that moneys made available for regional transportation systems pursuant to this part 6 shall not be used to supplant existing or budgeted department of transportation funding of any portion of the state highway system within the territory of any authority or any transportation planning region, as defined in section 43-1-1102 (8), that includes any portion of the territory of the authority except as described in detail in an intergovernmental agreement entered into pursuant to section 43-4-603 (1.5).
Source: L. 2005: Entire section added, p. 1064, � 6, effective January 1, 2006.
Cross references: For the legislative declaration contained in the 2005 act enacting this section, see section 1 of chapter 269, Session Laws of Colorado 2005.