Title 32, Special Districts
0 chapters · 777 sections in this title.
Colo. Rev. Stat. § 32-21-101 Definitions
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As used in this article 21, unless the context otherwise requires: (1) Court means the district court in any county in which the petition for organization of the district was originally filed and which entered the order organizing said district or the district court to which the …
Colo. Rev. Stat. § 32-21-102 Applicability of Special District Act
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Except as otherwise provided in this article 21, a district created pursuant to this article 21 shall be governed by the applicable provisions of the Special District Act, article 1 of this title 32; except that parts 4, 5, 12, 16, 17, and 18 of article 1 of this title 32 do not …
Colo. Rev. Stat. § 32-21-103 Special districts file - notice of organization or dissolution
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(1) In addition to complying with section 32-1-104 (2), a district created pursuant to this article 21 shall provide a copy of the notice required by section 32-1-809 (1) to the department of revenue. (2) In addition to complying with section 32-1-105, the county clerk and record…
Colo. Rev. Stat. § 32-21-104 Service area of district - governmental immunity
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(1) A district may be entirely within or entirely without, or partly within and partly without, the territory of one or more special districts, municipalities, counties, or other existing taxing entities, as may be proposed. A district is a body corporate and politic and a politi…
Colo. Rev. Stat. § 32-21-105 Service plan required - contents - action on plan
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(1) Persons proposing the organization of a district, except for a district that is contained entirely within the boundaries of a municipality and subject to section 32-21-106, shall submit a service plan in accordance with the requirements of section 32-1-202 (1) and shall pay a…
Colo. Rev. Stat. § 32-21-106 Approval by municipality
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If the boundaries of a district proposed pursuant to this article 21 are wholly contained within the boundaries of a municipality, the persons proposing the organization of the district shall comply with section 32-1-204.5; except that the service plan submitted to each governing…
Colo. Rev. Stat. § 32-21-108 Organization
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(1) Except as provided in this section, the organization of a district pursuant to this article 21 is governed by part 3 of article 1 of this title 32. (2) For purposes of complying with section 32-1-301 (1), a petition for the organization of a district proposed pursuant to this…
Colo. Rev. Stat. § 32-21-109 Persons entitled to vote at district elections
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Notwithstanding section 32-1-806, any person who is an eligible elector is eligible to vote in an organizational election or any election conducted by the board of directors for a district organized under this article 21. Source: L. 2019: Entire article added, (HB 19-1052), ch. 7…
Colo. Rev. Stat. § 32-21-110 Financial powers
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Any district created pursuant to this article 21 shall have all of the financial powers described in section 32-1-1101; except that the levy and collection of ad valorem taxes is subject to section 32-21-114. The district shall also have the power, upon voter approval, to levy an…
Colo. Rev. Stat. § 32-21-111 Sales and use tax imposed - collection - administration of tax
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(1) (a) Upon the approval of the eligible electors in the district at an election held in accordance with section 20 of article X of the state constitution and part 8 of article 1 of this title 32, the district shall have the power to levy a uniform sales and use tax throughout t…
Colo. Rev. Stat. § 32-21-112 District revenues
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(1) Any revenues raised or generated by the district shall be in addition to and shall not be used to replace any funding the counties in the district would otherwise be entitled to receive from the state or federal government. (2) Any district may seek, accept, and expend gifts,…
Colo. Rev. Stat. § 32-21-113 Cooperation between districts or other existing providers permitted
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A district organized under this article 21 has the authority to contract with or work cooperatively and in conjunction with another district or other public or private provider of early childhood development services to provide services and facilities to the residents of such dis…
Colo. Rev. Stat. § 32-21-114 Levy and collection of ad valorem taxes
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A district created pursuant to this article 21 has the power, upon approval by the eligible electors of the district, to levy and collect ad valorem taxes on and against all taxable property within the district. A tax levied by a district in accordance with this section shall tak…