0 chapters · 985 sections in this title.
Colo. Rev. Stat. § 39-1.5-101 Legislative declaration
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The general assembly hereby finds and declares that energy development operations and mineral extraction or conversion operations should be authorized to prepay ad valorem taxes to local governments for expenditure on capital improvements in order to meet additional public servic…
Colo. Rev. Stat. § 39-1.5-102 Definitions
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As used in this article, unless the context otherwise requires: (1) "Capital improvement" means any road or highway, school facility or equipment, domestic, commercial, or industrial water facility, sewage facility, police and fire protection facility or equipment, hospital facil…
Colo. Rev. Stat. § 39-1.5-103 Authorization of prepayment of taxes for capital improvements to local governments - no effect on obligation to pay taxes to other local governments
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(1) An owner of an operation may prepay moneys to one or more local governments, within the boundaries of which is located taxable property of the operation, for credit against general property taxes which will be levied in the future pursuant to articles 1 to 13 of this title. S…
Colo. Rev. Stat. § 39-1.5-104 Prepayment - amounts - credits - limitations
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(1) An owner of an operation who elects to make prepayments under this article and the governing body of a local government shall jointly determine and agree upon: (a) The total amount of prepayments to be made; except that the total amount of prepayments shall not exceed twenty-…