A district created pursuant to this article 21 has the power, upon approval by the eligible electors of the district, to levy and collect ad valorem taxes on and against all taxable property within the district. A tax levied by a district in accordance with this section shall take effect on either January 1 or July 1 of the year specified in the ballot issue submitted to the eligible electors of the district.
Source: L. 2019: Entire article added, (HB 19-1052), ch. 72, p. 264, § 6, effective August 2.
Structure Colorado Code
Article 21 - Early Childhood Development Service Districts
§ 32-21-102. Applicability of Special District Act
§ 32-21-103. Special Districts File - Notice of Organization or Dissolution
§ 32-21-104. Service Area of District - Governmental Immunity
§ 32-21-105. Service Plan Required - Contents - Action on Plan
§ 32-21-106. Approval by Municipality
§ 32-21-109. Persons Entitled to Vote at District Elections
§ 32-21-111. Sales and Use Tax Imposed - Collection - Administration of Tax
§ 32-21-112. District Revenues
§ 32-21-113. Cooperation Between Districts or Other Existing Providers Permitted