Colorado Code
Part 6 - Local Improvement Districts - Counties
§ 30-20-604.5. District Sales Tax









































Source: L. 87: Entire section added, p. 1211, § 5, effective May 7. L. 92: (7) amended, p. 962, § 1, effective May 20. L. 94: (2) amended, p. 318, § 3, effective March 29. L. 99: (1), (4), (5), and (6) amended and (8) added, p. 516, § 14, effective April 30; (1) amended, p. 983, § 9, effective May 28; (2)(a.5) added, p. 14, § 6, effective January 1, 2000. L. 2000: (1), (4)(a), (4)(c)(II), (4)(e)(I), and (5) amended and (9) and (10) added, p. 1991, § 4, effective August 2. L. 2004: (1) amended, p. 1039, § 5, effective July 1. L. 2007: (3) amended, p. 1460, § 2, effective August 3. L. 2008: (3) amended, p. 992, § 11, effective August 5. L. 2010: (1) amended, (HB 10-1243), ch. 385, p. 1802, § 1, effective August 11. L. 2013: (1) amended, (HB 13-1295), ch. 314, p. 1655, § 11, effective July 1, 2014. L. 2019: (1) amended, (HB 19-1240), ch. 264, p. 2502, § 10, effective June 1.
Editor's note: Amendments to subsection (1) by House Bill 99-1159 and House Bill 99-1271 were harmonized.
Cross references: For the legislative declaration in the 2013 act amending subsection (1), see section 1 of chapter 314, Session Laws of Colorado 2013.

Structure Colorado Code

Colorado Code

Title 30 - Government - County

Article 20 - Public Improvements

Part 6 - Local Improvement Districts - Counties

§ 30-20-601. Power to Make Local Improvements

§ 30-20-601.5. Legislative Declaration - Inclusion of Energy Efficiency and Renewable Energy Production Projects in Local Improvement Districts

§ 30-20-602. Definitions

§ 30-20-603. Improvements and Funding Authorized - How Instituted - Conditions - Definitions

§ 30-20-604. Cost Assessed in Accordance With Benefits

§ 30-20-604.5. District Sales Tax

§ 30-20-605. Property of Irregular Form - Assessment

§ 30-20-606. Determination of Special Benefits - Factors Considered

§ 30-20-607. Statement of Expenses - Apportionment

§ 30-20-608. Notice of Apportionment

§ 30-20-609. Hearing on Objections

§ 30-20-610. Assessment Constitutes a Lien - Filing With County Clerk and Recorder - Corrections

§ 30-20-611. Assessment Roll

§ 30-20-612. When Assessments Payable - Installments

§ 30-20-613. Effect of Payment in Installments

§ 30-20-614. How Installments Paid - Interest

§ 30-20-615. Penalty for Default - Payment of Balance

§ 30-20-616. Payment in Full - Assessment Roll Returned - Payment of Share

§ 30-20-617. Sale of Property for Nonpayment - County May Purchase Property on Default

§ 30-20-618. Power of Board to Contract Debt - Question Submitted to Voters

§ 30-20-619. Issuing Bonds - Property Specially Benefited

§ 30-20-619.5. Issuing Refunding Bonds

§ 30-20-620. Bonds Negotiable - Interest

§ 30-20-622. Contracts for Construction - Bond - Default

§ 30-20-623. Provisions to Be Inserted

§ 30-20-624. Utility Connections May Be Ordered Before Paving - Costs - Default

§ 30-20-625. No Action Maintainable - Exception - Grounds - Limitations

§ 30-20-626. Requirements of Publication of Notice

§ 30-20-627. Local Improvements Completed - Dissolution

§ 30-20-628. County Treasurer - Policies and Procedures