Colorado Code
Part 5 - Bonded Indebtedness
§ 23-71-516. Sale at Less Than Par - Discount

If it is found to be in the best interest of the district, the board of trustees may issue such bonds and accept therefor less than their face value; but such bonds shall be sold at a price such that the net effective interest rate for the issue of bonds does not exceed the maximum net effective interest rate approved by the voters in the election authorizing such bonds.
Source: L. 75: Entire article added, p. 772, § 1, effective July 1. L. 86: Entire section amended, p. 864, § 53, effective July 1.