(1) (a) Repealed.
(b) (I) In accordance with the schedule prescribed by section 39-5-128,
C.R.S., the board of education of each school district shall certify to the board of
county commissioners of the county wherein said school district is located the
separate amounts necessary, in the judgment of said board of education, to be
raised from levies against the valuation for assessment of all taxable property
located within the boundaries of said school district for its general, bond
redemption, transportation, and special building and technology funds to defray its
expenditures therefrom during its then current fiscal year.
(II) This paragraph (b) is effective July 1, 1992.
(1.5) (a) The board of education of any school district, at a special election
called for the purpose, shall submit to the eligible electors of the district the
question of whether to impose a mill levy of a stated amount for the special
building and technology fund or to increase the mill levy for the special building
and technology fund by a stated amount, which levy shall not exceed ten mills in
any year or exceed three years in duration. When a mill levy for more than one year
has been approved, the board of education of any school district may, without
calling an election, decrease the amount or duration of the mill levy in the second or
third year.
(b) (I) Any special election called pursuant to this subsection (1.5) shall be
held on the first Tuesday after the first Monday in February, May, October,
November, or December and shall be conducted pursuant to the provisions of
articles 1 to 13 of title 1, C.R.S.
(II) (Deleted by amendment, L. 92, p. 837, � 33, effective January 1, 1993.)
(c) (I) Repealed.
(II) and (III) (Deleted by amendment, L. 92, p. 837, � 33, effective January 1,
1993.)
(d) If a majority of the votes cast at the election are in favor of the question,
the mill levy of the district for the special building and technology fund shall be as
so approved by the eligible electors of the district, and taxes may be levied for the
special building and technology fund of the district as so approved.
(1.7) (a) The board of education of any school district, at the regular biennial
election for school district directors or on the dates authorized by section 22-54-108 for elections for additional local property tax revenues under the Public
School Finance Act of 2025 shall submit to the eligible electors of the district the
question of whether to impose a mill levy for the payment of excess transportation
costs. If a majority of the votes cast at the election are in favor of the question, an
additional mill levy is levied each year, and revenues received must be deposited
into the transportation fund of the district created in section 22-45-103 (1)(f).
(b) For the purposes of this subsection (1.7), excess transportation costs
means the current operating expenditures for pupil transportation, as defined in
section 22-51-102 (1), minus the total amount of the most recent payment actually
received by the district under article 51 of this title, and annual expenditures for the
purchase or lease of pupil transportation vehicles or other capital outlays related to
pupil transportation. The calculation of excess transportation costs shall be based
upon amounts expended and amounts received for the twelve-month period ending
on June 30 prior to the certification of the mill levy.
(2) If only a portion of a school district is located within a county, the board
of education of said school district shall certify the separate amounts to the board
of county commissioners of each county wherein a portion of said school district is
located. The board of county commissioners of each such county shall levy a tax
upon the taxable property located within said portion of the school district included
in its county at a rate sufficient to produce a pro rata share of each separate
amount certified, such pro rata share to be based on the ratio of the valuation for
assessment of taxable property located within that portion of said school district
located within said county to the total valuation for assessment of taxable property
located in the entire school district; except that the rate of tax levies for said
district shall be the same throughout the territorial limits of said school district
except for a variation in the tax levy needed for the bond redemption fund of said
district, which rate may vary because of changes in the boundaries of said district
or the dissolution of a former school district.
(3) (a) The board of education of a school district that had an actual
enrollment of more than fifty thousand pupils during the preceding school year may
make the certification provided for in subsection (1) of this section no later than
December 15.
(b) Repealed.
(4) Repealed.
(5) (a) Whenever after a reorganization any school district has within its
boundaries any territory which was located within the boundaries of a former school
district which incurred bonded indebtedness, or is otherwise liable for the payment
thereof, and the obligations of such bonded indebtedness have not been satisfied or
otherwise assumed by said existing school district, then the board of education of
the existing school district shall certify to the board of county commissioners the
amount required during the next ensuing calendar year to satisfy such territory's
proportionate share of the obligations of the outstanding bonded indebtedness
incurred by said former school district. A separate levy, sufficient to raise the
amount so certified, shall be made against the valuation for assessment of all
taxable property located within such territory. The proceeds of such levy shall be
credited to the bond redemption fund of the existing school district, but a separate
account within such bond redemption fund shall be maintained to clearly reflect the
amount raised from such separate levy. This paragraph (a) shall be construed to be
supplemental to and not in modification of section 22-42-122.
(b) Whenever two or more school districts or portions of school districts have
been united, either by consolidation of whole districts or of parts of districts or by
the detachment of territory from one school district and its annexation to another
school district, and at the time of such uniting by any of the above methods there
shall be united into one school district portions of any territory liable for the
payment of bonded indebtedness, different either in amounts, dates of creation, or
dates of interest or principal maturities, then, in certifying to the boards of county
commissioners the statement of the amount necessary to be raised from levies
pursuant to subsection (1) of this section, it is the duty of the board of education of
such united district to also certify to the board of county commissioners the
numbers of all school districts under which any portion of the united district had
bonded indebtedness outstanding at the time of such uniting, the legal description
of the territory liable for the payment of such bonded indebtedness, or portion
thereof, and the amount required during the ensuing calendar year to meet
payments of interest and principal falling due therein. A separate levy, sufficient to
raise the amount so certified, shall be made against the valuation for assessment of
all taxable property located within such territory. The proceeds of such levy shall
be credited to the bond redemption fund of the united school district, but a
separate account within such bond redemption fund shall be maintained to clearly
reflect the amount raised from such separate levy. This paragraph (b) shall be
construed to be supplemental to and not in modification of section 22-42-122.
(c) Repealed.
(6) (a) Each school district, with assistance as may be required from the
department of education, shall inform the county treasurer for each county within
the district's boundaries no later than December 15 of each year of the district's
general fund mill levy in the absence of funds estimated to be received by the
district pursuant to the Public School Finance Act of 2025, article 54 of this title
22, and the estimated funds to be received for the general fund of the district from
the state.
(b) Repealed.
Source: L. 64: R&RE, p. 538, � 1. C.R.S. 1963: � 123-3-2. L. 69: p. 1054, � 26. L.
73: p. 1239, � 1. L. 74: (1) amended, p. 418, � 64, effective April 11. L. 78: (6) added, p.
373, � 9, effective July 1. L. 79: (3) amended, p. 791, � 1, effective May 25. L. 83: (1)
amended and (1.5) added, p. 757, � 1, effective April 21. L. 86: (1.5)(b) R&RE and
(1.5)(c)(I) repealed, pp. 812, 815, �� 2, 8, effective July 1; (4) amended, p. 1021, � 9,
effective January 1, 1987. L. 87: (1) amended, p. 1406, � 1, effective April 22. L. 88: (1)
and (6) amended and (4) repealed, pp. 813, 824, �� 17, 39, effective May 24. L. 89: (1) and (3) amended, p. 1462, � 22, effective June 7. L. 90: (1) and (5) amended, p.
1080, � 36, effective May 31. L. 91: (1) amended and (1.7) added, p. 539, � 4, effective
May 1. L. 92: (1.5) amended, p. 837, � 33, effective January 1, 1993. L. 93: (1.7)(a)
amended, p. 1782, � 51, effective June 6. L. 94: (1.7)(a) and (6) amended, p. 815, � 33,
effective April 27; (5)(c) added, p. 1790, � 2, effective January 1, 1995. L. 97: (1)(b)(I),
(1.5)(a), and (1.5)(d) amended, p. 75, � 2, effective March 24. L. 2006: (1.7)(b)
amended, p. 669, � 10, effective April 28. L. 2008: (5)(c) repealed, p. 1899, � 77,
effective August 5. L. 2009: (1.7)(b) amended, (SB 09-256), ch. 294, p. 1559, � 19,
effective May 21. L. 2010: (1.7)(b) amended, (HB 10-1013), ch. 399, p. 1901, � 10,
effective June 10. L. 2023, 1st Ex. Sess.: (3) and (6) amended, (SB 23B-001), ch. 1, p.
7, � 3, effective November 20. L. 2024: (1.7)(a) and (6)(a) amended, (HB 24-1448),
ch. 236, p. 1535, � 53, effective May 23.