The general assembly hereby finds and declares that energy development operations and mineral extraction or conversion operations should be authorized to prepay ad valorem taxes to local governments for expenditure on capital improvements in order to meet additional public service demands created by such operations.
Source: L. 81: Entire article added, p. 1839, § 1, effective May 28.
Structure Colorado Code
Article 1.5 - Prepayment of Ad Valorem Taxes
§ 39-1.5-101. Legislative Declaration
§ 39-1.5-104. Prepayment - Amounts - Credits - Limitations
§ 39-1.5-105. Prepaid Taxes Subject to Laws Governing Financial Affairs
§ 39-1.5-106. Relationship Between Prepaid Taxes and the Limitation on Local Government Levies
§ 39-1.5-107. Prepayment Arrangement Not a General Obligation Indebtedness