0 chapters · 1,044 sections in this title.
Colo. Rev. Stat. § 22-40-101 Definitions
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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 o…
Colo. Rev. Stat. § 22-40-102 Certification - tax revenues
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(1) (a) Repealed. (b) (I) In accordance with the schedule prescribed by section 39-5-128, C.R.S., the board of education of each school district shall certify to the board of county commissioners of the county wherein said school district is located the separate amounts necessary…
Colo. Rev. Stat. § 22-40-103 Change in needed tax revenues - unlawful
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A board of education or a board of county commissioners shall not modify the amount certified pursuant to section 22-40-102 as needed for any calendar year, nor shall said board of county commissioners be charged with any discretion in determining or reviewing the amounts so cert…
Colo. Rev. Stat. § 22-40-104 County treasurer - accounts - warrants
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(1) (a) It is the duty of the county treasurer to keep separate accounts by funds and subsidiary accounts for the bond redemption fund of each school district in his or her county, and said funds and accounts shall be subject to the warrants of said district. The tax revenues sha…
Colo. Rev. Stat. § 22-40-105 Depositories
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(1) When the board of education of a school district has elected to have all moneys belonging to the district paid over to the treasurer of said board, the treasurer, or such other custodian appointed by the board, shall deposit, or cause to be deposited, all such moneys in such …
Colo. Rev. Stat. § 22-40-106 Registered warrants by treasurer of the board
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If a board of education has elected to withdraw all school district moneys from the temporary custody of the county treasurer, and there are no moneys or insufficient moneys to the credit of the proper fund of said school district on deposit with a depositary to pay any warrant o…
Colo. Rev. Stat. § 22-40-107 Short-term loans
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(1) The board of education of any school district may negotiate or contract with any person, corporation, association, or company for a loan not to exceed the difference between the anticipated revenues for the current fiscal year for the general fund and the amount credited to d…
Colo. Rev. Stat. § 22-40-108 Revenues - reorganization
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(1) If the corporate status of a school district is dissolved as a result of school district organization and all the bonded indebtedness of such school district has not been assumed by one or more school districts, the board of education of the successor district as designated i…
Colo. Rev. Stat. § 22-40-109 Tax levy for school facilities improvements. (Repealed)
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Source: L. 92: Entire section added, p. 540, � 14, effective May 28. Editor's note: Subsection (3) provided for the repeal of this section, effective July 1, 1996. (See L. 92, p. 540.) 22-40-110. Additional property tax for capital improvements in growth school districts. (1) The…
Colo. Rev. Stat. § 22-40-110 Additional property tax for capital improvements in growth school districts
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(1) The board of education of any growth district, as defined in section 22-2-125 (1)(b), at any regular biennial school election or special election, may submit to the eligible electors of the growth district the question of the imposition of an additional property tax levy in a…
Colo. Rev. Stat. § 22-40-111 Property tax relief for communication services deployment - legislative declaration - definitions
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(1) The general assembly finds and declares that: (a) The intended purpose of the tax relief created in this section is to encourage the deployment of communication services infrastructure throughout the state, particularly in rural, unserved, and underserved areas, and to create…
Colo. Rev. Stat. § 22-41-101 Composition of fund
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(1) (Deleted by amendment, L. 2006, p. 608, � 29, effective August 7, 2006.) (2) The public school fund of the state shall consist of the proceeds of such lands as have been, or may be, granted to the state by the federal government for educational purposes; all estates that may …
Colo. Rev. Stat. § 22-41-102 Fund inviolate
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(1) The public school fund shall forever remain inviolate and intact; the interest and income earned on the deposit and investment of the fund only shall be expended in the maintenance of the schools of the state and shall be distributed to the several school districts of the sta…
Colo. Rev. Stat. § 22-41-102.5 Public school fund investment board - creation - working group - report
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(1) (a) There is hereby created the public school fund investment board, referred to in this section as the “board”. The board consists of five members as follows: (I) The state treasurer, who serves as chair; (II) A member of the state board of land commissioners, appointed by m…
Colo. Rev. Stat. § 22-41-103 Certain lands considered to be investments of fund
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(1) All lands, title to which has or may become vested in the state as the result of foreclosure proceedings, shall be designated as public school fund lands and shall be considered an investment of the public school fund. (2) Such lands shall be under the control and direction o…
Colo. Rev. Stat. § 22-41-104 Lawful investments - legislative declaration
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(1) The state treasurer, as directed by the public school fund investment board, may invest and reinvest money accrued or accruing to the public school fund in the types of deposits and investments authorized in sections 24-36-109, 24-36-112, and 24-36-113, and bonds issued by sc…
Colo. Rev. Stat. § 22-41-104.5 Other financial transactions
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(1) The state treasurer may engage in financial transactions whereby: (a) Obligations are purchased with moneys accrued or accruing to the public school fund under an agreement providing for the resale of such obligations to the original seller at a stated price together with a p…
Colo. Rev. Stat. § 22-41-104.7 Community investment portfolio - required investments - creation - legislative declaration - definitions
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(1) Definitions. As used in this section, unless the context otherwise requires:(a) “Community investment” means an investment that is intended to generate positive, measurable impact for Colorado schoolchildren, families, or communities while simultaneously generating financial …
Colo. Rev. Stat. § 22-41-105 Income distinguished from principal
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(1) Any amount paid as a premium for an interest-bearing obligation in excess of the amount realized upon disposition of said obligation must be recovered as a return of principal out of interest thereafter derived from the public school fund. Such recovery must be made and recor…
Colo. Rev. Stat. § 22-41-106 Disposition of income. (Repealed)
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Source: L. 73: R&RE, p. 1241, � 1. C.R.S. 1963: � 123-4-6. L. 96: Entire section amended, p. 1008, � 1, effective July 1, 1997. L. 97: Entire section amended, p. 589, � 23, effective April 30. L. 2008: Entire section repealed, p. 1063, � 4, effective July 1.
Colo. Rev. Stat. § 22-41-107 Reports
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Notwithstanding section 24-1-136 (11)(a)(I), the public school fund investment board shall submit financial statements on November 1 of each fiscal year to the state treasurer, the state board of land commissioners, the office of state planning and budgeting, the joint budget com…
Colo. Rev. Stat. § 22-41-108 Transfer of records
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On July 1, 1973, the state board of land commissioners shall deliver to the state treasurer all records relating to investments of the public school fund made by the board. Source: L. 73: R&RE, p. 1241, � 1. C.R.S. 1963: � 123-4-8.
Colo. Rev. Stat. § 22-41-109 Bond guarantee loans
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(1) The general assembly hereby finds that school districts of this state are experiencing great need for improved school facilities; that, although the issuance of school bonds can pave the way for improved facilities, such bonds must be marketable and their interest rate must b…
Colo. Rev. Stat. § 22-41-110 Timely payment of school district obligations
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(1) (a) The state treasurer, on behalf of a school district, shall make payment as provided in this section of principal and interest on bonds or other obligations to which this section applies, unless the school district board of education adopts a resolution stating it will not…
Colo. Rev. Stat. § 22-42-101 Definitions
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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) Repealed. (2) Eligible elector means a person who has complied with the registration …
Colo. Rev. Stat. § 22-42-102 Bonded indebtedness - elections
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(1) No debt by loan in any form shall be contracted by any school district for the purposes specified in paragraph (a) of subsection (2) of this section, unless the proposition to create the debt has first been submitted to and approved by the eligible electors of the district. (…
Colo. Rev. Stat. § 22-42-103 Limitations on elections
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The question of contracting bonded indebtedness may be submitted or resubmitted after the same or any other such question has previously been rejected at an election held pursuant to this article; but no such question shall be submitted or resubmitted at any election held less th…
Colo. Rev. Stat. § 22-42-104 Limit of bonded indebtedness
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(1) Except as provided in subsections (1.3), (1.4), and (1.6) of this section, the limit on bonded indebtedness of a school district is the greater of the following: (a) Twenty percent of the latest valuation for assessment of the taxable property in such district, as certified b…
Colo. Rev. Stat. § 22-42-104.5 Pro rata distribution of bond revenues to qualified charter schools. (Repealed)
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C.R.S. 22-42-104.5Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Servic…
Colo. Rev. Stat. § 22-42-105 Voting precincts. (Repealed)
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Source: L. 64: R&RE, p. 548, � 1. C.R.S. 1963: � 123-11-6. L. 92: Entire section repealed, p. 924, � 198, effective January 1, 1993.
Colo. Rev. Stat. § 22-42-106 Ballots. (Repealed)
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Source: L. 64: R&RE, p. 548, � 1. C.R.S. 1963: � 123-11-7. L. 70: p. 333, � 4. L. 73: p. 1244, � 2. L. 92: Entire section repealed, p. 924, � 198, effective January 1, 1993.
Colo. Rev. Stat. § 22-42-107 Concurrent election for directors and bonds. (Repealed)
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Source: L. 64: R&RE, p. 549, � 1. C.R.S. 1963: � 123-11-8. L. 70: p. 333, � 5. L. 92: Entire section amended, p. 840, � 36, effective January 1, 1993. L. 93: Entire section repealed, p. 1437, � 129, effective July 1.
Colo. Rev. Stat. § 22-42-108 Pollbooks - certificate of return. (Repealed)
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Source: L. 64: R&RE, p. 549, � 1. C.R.S. 1963: � 123-11-9. L. 92: Entire section repealed, p. 924, � 198, effective January 1, 1993.
Colo. Rev. Stat. § 22-42-109 Registration. (Repealed)
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Source: L. 64: R&RE, p. 550, � 1. C.R.S. 1963: � 123-11-10. L. 70: p. 333, � 6. L. 74: Entire section amended, p. 376, � 6, effective March 21. L. 92: Entire section repealed, p. 924, � 198, effective January 1, 1993. 22-42-110. Registration list omissions - challenges - oath - r…
Colo. Rev. Stat. § 22-42-110 Registration list omissions - challenges - oath - rejection of vote. (Repealed)
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C.R.S. 22-42-110Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Services…
Colo. Rev. Stat. § 22-42-111 Count and canvass. (Repealed)
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Source: L. 64: R&RE, p. 551, � 1. C.R.S. 1963: � 123-11-12. L. 70: p. 334, � 8. L. 87: (2) amended, p. 316, � 54, effective July 1. L. 92: Entire section repealed, p. 924, � 198, effective January 1, 1993.
Colo. Rev. Stat. § 22-42-112 Absentee voting. (Repealed)
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Source: L. 64: R&RE, p. 552, � 1. C.R.S. 1963: � 123-11-13. L. 70: p. 335, � 9. L. 71: p. 1151, � 9. L. 74: Entire section amended, p. 376, � 8, effective March 21. L. 75: Entire section amended, p. 211, � 30, effective July 16. L. 80: Entire section amended, p. 409, � 9, effecti…
Colo. Rev. Stat. § 22-42-113 Use of voting machines. (Repealed)
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Source: L. 64: R&RE, p. 553, � 1. C.R.S. 1963: � 123-11-14. L. 92: Entire section repealed, p. 924, � 198, effective January 1, 1993.
Colo. Rev. Stat. § 22-42-114 Board may issue bonds - exemption from Colorado income tax
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When approved at an election held pursuant to section 22-42-102, the board of education, from time to time, as the proceeds thereof shall be needed for the purposes specified in the notice of said bond election, shall issue bonds of the district in denominations of one thousand d…
Colo. Rev. Stat. § 22-42-115 Form of bonds
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The bonds issued under the provisions of this article shall be numbered consecutively, beginning with number one. The board of education of the district is authorized to prescribe the form of such bonds. Said bonds shall recite that they are issued pursuant to this article, and s…
Colo. Rev. Stat. § 22-42-116 Sale at less than par - discount
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If it is found to be in the best interest of the school district, the board of education of the school district may issue such bonds and accept therefor less than their face value. Source: L. 64: R&RE, p. 554, � 1. C.R.S. 1963: � 123-11-17. L. 70: p. 336, � 11. L. 2010: Entire se…
Colo. Rev. Stat. § 22-42-117 Board to certify needed revenues
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(1) If the board of education has issued any of said bonds, at the time of certifying to the board of county commissioners a statement showing the amount necessary to raise from the taxable property of said district for the general fund as required by law, it shall also certify t…
Colo. Rev. Stat. § 22-42-118 Tax levy to pay principal and interest
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(1) If any school district has issued bonds under the provisions of this article, it is the duty of the board of county commissioners of the county in which said district is situated, at the time of levying other school district taxes, to levy a tax on all the taxable property of…
Colo. Rev. Stat. § 22-42-119 Bond fund - payment and redemption
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(1) Such taxes shall be collected in the same manner as other school district taxes and when collected shall be placed by the county treasurer in the bond redemption fund of said school district. The moneys in said fund shall be used only for payment of interest upon and for the …
Colo. Rev. Stat. § 22-42-120 Place of payment
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(1) The board of education of a school district is authorized to designate the office of the county treasurer of the county in which the headquarters of such school district is situated as the place of payment or optional place of payment of the principal of or interest on any bo…
Colo. Rev. Stat. § 22-42-121 Registration of bonds
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Whenever any school district issues bonds under the provisions of this article, the board of education may make and enter in its record a request that the county clerk and recorder of the county wherein the headquarters of such school district is situated register the bonds on a …
Colo. Rev. Stat. § 22-42-122 Changes in boundaries - liability
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(1) Nothing in this article or in any other provision of law shall be construed so as to release the taxable property within a school district which incurred bonded indebtedness from liability for its proportionate share of the outstanding obligations thereof. (2) The outstanding…
Colo. Rev. Stat. § 22-42-123 Validation. (Repealed)
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Source: L. 64: p. 566, � 6. C.R.S. 1963: � 123-11-24. L. 2006: Entire section repealed, p. 609, � 30, effective August 7.
Colo. Rev. Stat. § 22-42-124 Prior obligations not impaired. (Repealed)
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Source: L. 64: p. 567, � 7. C.R.S. 1963: � 123-11-25. L. 2006: Entire section repealed, p. 609, � 31, effective August 7.
Colo. Rev. Stat. § 22-42-125 Public disclosure of terms of sale
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(1) Whenever school bonds are sold, the board of the district selling the same shall cause to be prepared and filed with the department of education, within ten days after said sale, a report setting forth a description of the bond issue, the applicable interest rate, including t…