Source: L. 81: Entire article added, p. 1262, § 1, effective January 1, 1982. L. 2011: Entire section amended, (SB 11-025), ch. 103, p. 324, § 2, effective July 1. L. 2013: (1) amended, (HB 13-1300), ch. 316, p. 1686, § 67, effective August 7. L. 2017: (1) amended, (HB 17-1051), ch. 99, p. 307, § 7, effective August 9. L. 2020: (2)(b) repealed, (HB 20-1153), ch. 109, p. 440, § 6, effective June 16.
Cross references: (1) In 2011, section 24-101-401 was amended by the "Colorado Taxpayer Empowerment Act of 2011". For the short title, see section 1 of chapter 103, Session Laws of Colorado 2011.
(2) For the legislative declaration in HB 20-1153, see section 1 of chapter 109, Session Laws of Colorado 2020.