Colorado Code
Article 1.5 - Prepayment of Ad Valorem Taxes
§ 39-1.5-105. Prepaid Taxes Subject to Laws Governing Financial Affairs

Moneys received pursuant to this article are subject to such laws relating to financial affairs, including budget, accounting, and auditing laws, as are or may be made applicable to the local government which receives such moneys.
Source: L. 81: Entire article added, p. 1841, § 1, effective May 28.