Title 29, Government - Local

Any such association so formed shall be an instrumentality of the political subdivisions which are members thereof. Source: L. 57: p. 522, § 2. CRS 53: § 88-3-2. C.R.S. 1963: § 88-4-2.

(1) The legislative bodies of local, political subdivisions may enter into associations and, through a representative of the association, attend the general assembly of the state of Colorado and the United States Congress and any committees thereof, and present information to aid…

This part 5 shall be known and may be cited as the "Colorado Local Government Uniform Accounting Law". Source: L. 65: p. 857, § 1. C.R.S. 1963: § 88-5-1.

As used in this part 5, unless the context otherwise requires: (1) "Local government" means any authority, county, municipality, city and county, district, or other political subdivision of the state of Colorado, any institution, department, agency, or authority of any of the for…

(1) The governor, with the advice and consent of the senate, shall appoint a six-member advisory committee on governmental accounting to assist the state auditor in formulating and prescribing a classification of accounts. The committee consists of the following members: (a) One …

(1) The state auditor shall formulate, prescribe, and publish a classification of accounts with the approval of the advisory committee on governmental accounting which shall be uniform for every level of local government as defined in section 29-1-502; except that each level of g…

(1) Upon completion of the first calendar year following the completion of the classification of accounts and at the close of each calendar year thereafter, the division of local government in the department of local affairs shall publish or cause to be published an annual compen…

(1) The governing body of each local government shall make or cause to be made an annual inventory of property, both real and personal, belonging to such political subdivision; except that an inventory shall be required only with respect to items of property having an original co…

This part 6 shall be known and may be cited as the "Colorado Local Government Audit Law". Source: L. 65: p. 860, § 1. C.R.S. 1963: § 88-6-1.

As used in this part 6, unless the context otherwise requires: (1) "All funds and activities" means all financial activities of the reporting local government as those activities are defined by generally accepted accounting principles for governments. (2) "Auditor" means a certif…

(1) The governing body of each local government in the state shall cause to be made an annual audit of the financial statements of the local government for each fiscal year. To the extent that the financial activities of any local government, or of any other entity, organization,…

(1) Any local government where neither revenues nor expenditures exceed one hundred thousand dollars in any fiscal year commencing on or after January 1, 1998, but before January 1, 2025, and where neither revenues nor expenditures exceed two hundred thousand dollars for any fisc…

(1) All reports on audits of local governments shall contain at least the following: (a) Financial statements which shall be prepared, insofar as possible, in conformity with generally accepted governmental accounting principles setting forth the financial position and results of…

(1) (a) Except as otherwise required in paragraph (b) of this subsection (1), each audit required by this part 6 shall be completed and the audit report thereon submitted by the auditor to the local government within six months after the close of the fiscal year of the local gove…

(1) The state auditor shall examine all reports submitted to him or her to determine whether the provisions of this part 6 have been complied with. If the state auditor finds that they have not been complied with, the state auditor shall notify the governing body of the local gov…

(1) If it appears that an auditor has knowingly issued an audit report under the provisions of this part 6 containing any false or misleading statement, the state auditor shall report the matter in writing to the state board of accountancy and to the local government. (2) Any mem…

This part 7 shall be known and may be cited as the "Construction Bidding for State-funded Local Projects Act". Source: L. 89, 1st Ex. Sess.: Entire part added, p. 64, § 21, effective January 1, 1990.

The general assembly hereby declares that the procedures for procurement by local government of construction projects which will be funded in whole or in part by the state through the highway users tax fund is a matter of statewide concern; that the identification and widespread …

As used in this part 7, unless the context otherwise requires: (1) "Agency of local government" means any municipality, county, home rule county, or home rule city or any agency, department, division, board, bureau, commission, institution, or other authority thereof which is a b…

(1) All construction contracts for state-funded public projects shall be awarded by competitive sealed bidding except as provided in subsection (2) of this section. (2) Competitive sealed bidding shall not be required for: (a) A state-funded public project for which the agency of…

(1) Whenever an agency of local government proposes to undertake the construction of a state-funded public project, by any means or method other than by a contract awarded by competitive bid, it shall prepare and submit a cost estimate in the same manner as other bidders. Such ag…

The determinations required by section 29-1-704 (2) are final and conclusive unless they are clearly erroneous, arbitrary, capricious, or contrary to law or are not supported by substantial evidence. Source: L. 89, 1st Ex. Sess.: Entire part added, p. 65, § 21, effective January …

It is unlawful for any person to divide the work of a state-funded public project into two or more separate projects for the sole purpose of evading or attempting to evade the requirements of this part 7. Source: L. 89, 1st Ex. Sess.: Entire part added, p. 65, § 21, effective Jan…

The general assembly hereby finds and determines that statewide standards governing accountability for land development charges imposed by local governments to finance capital facilities and services are necessary and desirable to ensure reasonable certainty, stability, and fairn…

As used in this part 8, unless the context otherwise requires: (1) "Capital expenditure" means any expenditure for an improvement, facility, or piece of equipment necessitated by land development which is directly related to a local government service, has an estimated useful lif…

(1) All moneys from land development charges collected, including any such moneys collected but not expended prior to January 1, 1991, shall be deposited or, if collected for another local government, transmitted for deposit, in an interest-bearing account which clearly identifie…

This part 8 shall not apply to rates, fees, charges, or other requirements which a local government is expressly required to collect by state statute and which are not imposed to fund programs, services, or facilities of the local government. Source: L. 90: Entire part added, p. …

As used in this part 9, unless the context otherwise requires: (1) "Local government-financed entity" means any organization, group, or entity other than a political subdivision that: (a) Is composed of members that are political subdivisions or who are officials or employees of …

(1) A local government-financed entity shall make the following information available for public inspection and copying during regular business hours: (a) A list of the members of the entity; (b) The annual operating budget of the entity that is government financed; (c) The compe…

The general assembly hereby declares that the imposition of sales or use taxes, or both, by counties, cities, and incorporated towns in this state affects the flow of commerce within this state and the welfare of the people of this state. The purpose of the general assembly in th…

(1) Any incorporated town or city in this state may adopt a municipal sales or use tax, or both, by ordinance in accordance with the provisions of this article, but only if the ordinance provides for the submission of the tax proposal to an election by the registered electors of …

(1) Each county in this state is authorized to levy a county sales tax, use tax, or both in accordance with the provisions of this article. No proposal for a county sales tax, use tax, or both shall become effective until approved by a majority of the registered electors of the c…

(1) (a) Except as provided in paragraph (b) of this subsection (1), in addition to any sales tax imposed pursuant to section 29-2-103, each county in this state which lies outside the jurisdiction of the regional transportation district is authorized to levy a county sales tax, u…

(1) On and after July 1, 2003, in addition to any sales tax imposed pursuant to section 29-2-103, counties are authorized to levy a county sales tax, use tax, or any combination of such taxes of up to one percent for the purposes of purchasing, adjudicating changes of, leasing, u…

(1) In addition to any sales tax imposed pursuant to section 29-2-103, each county in the state is authorized to levy a county sales tax for the purpose of providing, directly or indirectly, health-care services to residents of the county who are in need of health-care services. …

(1) In addition to any sales tax imposed pursuant to section 29-2-103, each county in this state is authorized to levy a county sales tax of up to one-quarter of one percent for the purpose of providing, directly or indirectly, mental health-care services to residents of the coun…

(1) A proposal for a countywide sales tax, use tax, or both shall be referred to the registered electors of the county either by resolution of the board of county commissioners or by petition initiated and signed by five percent of the registered electors of the county. The right…

(1) The sales tax ordinance or proposal of any incorporated town, city, or county adopted pursuant to this article 2 shall be imposed on the sale of tangible personal property at retail or the furnishing of services, as provided in subsection (1)(d) of this section. Any countywid…

(1) Nothing in this article shall be construed to apply to, affect, or limit the powers of home rule municipalities organized under article XX of the state constitution to impose, administer, or enforce any local sales or use tax except those provisions which specifically refer t…

(1) The use tax ordinance, resolution, or proposal of any town, city, or county adopted pursuant to this article 2 shall be imposed only for the privilege of using or consuming in the town, city, or county any construction and building materials purchased at retail or for the pri…

(1) Subject to the approval of the registered electors of a county, city, or incorporated town pursuant to section 20 of article X of the state constitution, any county, city, or incorporated town may, in anticipation of collection of sales or use tax revenues, issue revenue bond…

(1) (a) In addition to any sales tax imposed pursuant to section 29-2-103 and articles 26 and 28.8 of title 39, and in addition to the excise tax imposed pursuant to article 28.8 of title 39, each county in the state is authorized to levy, collect, and enforce a county excise tax…

(1) (a) The general assembly hereby finds and declares that the special sales tax recognized in this section permits counties and statutory municipalities to enact an additional tax specific to the sale of retail marijuana and retail marijuana products, subject to voter approval.…

(1) The general assembly finds and declares that: (a) Local taxing jurisdictions may impose a local lodging tax; (b) Local lodging taxes across local taxing jurisdictions vary vastly; (c) Local taxing jurisdictions also vary on reporting requirements for local lodging operators a…

As used in this part 2, unless the context otherwise requires: (1) "Department" means the department of revenue. (2) "Executive director" means the executive director of the department. (3) "Governing body" means the governing body of a statutory local government, home rule juris…

(1) Except as provided in sections 29-2-209 and 29-2-211, this part 2 applies to: (a) Sales or use tax imposed by statutory local governments, special districts, or requesting home rule jurisdictions that are collected, administered, enforced, and distributed by the department; a…