Definitions

Colo. Rev. Stat. § 22-40-101, under Tax Levies and Revenues.

Colo. Rev. Stat. § 22-40-101

As used in this article, unless the context otherwise requires:

(1) "Board of education" or "board" means the governing body authorized by law to administer the affairs of any school district.

(1.5) "Eligible elector" means an elector who has complied with the registration provisions of article 2 of title 1, C.R.S., and who resides within the jurisdiction of the political subdivision calling the election.

(2) "School district" or "district" means a school district organized and existing pursuant to law or a joint taxation district organized and existing pursuant to part 2 of article 30 of this title.

Source: L. 64: R&RE, p. 538, § 1. C.R.S. 1963: § 123-3-1. L. 75: (2) amended, p. 786, § 6, effective July 1. L. 92: (1.5) added, p. 837, § 32, effective January 1, 1993. L. 96: (2) amended, p. 65, § 22, effective July 1.

ANNOTATION

The right and power of school districts to assess and collect special taxes for school purposes is purely statutory. No aid in the determination of the question can be gained from outside sources; it can only be determined from the statutory provisions and their construction, according to well-known and generally accepted rules. Bd. of Comm'rs v. Pueblo & A. V. R. R., 3 Colo. App. 398, 33 P. 682 (1893) (decided prior to earliest source of this section, § 123-3-1, as amended).