Colorado § 22-45-101 Definitions

Colorado Statutes

§ 22-45-101 — Definitions

Colorado § 22-45-101

Title 22Education

Art.Accounting and Reporting

This text of Colorado § 22-45-101 (Definitions) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 22-45-101 (2026).

Text

As used in this article, unless the context otherwise requires:

(1)Board of education or board means the governing body authorized by law to administer the affairs of any school district.

(2)Capital outlay expenditures means those expenditures that result in the acquisition of fixed assets or additions to fixed assets that the board anticipates will have benefits for more than one year. They are expenditures, whether by purchase or lease, for land or existing buildings, improvements of grounds, construction of buildings, additions to buildings, software licensing agreements, or initial, additional, or replacement equipment. Equipment shall include, but not be limited to, those items set forth in the financial policies and procedures handbook authorized in section 22-44-203. (

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As used in this article, unless the context otherwise
requires:

(1) Board of education or board means the governing body authorized by
law to administer the affairs of any school district.

(2) Capital outlay expenditures means those expenditures that result in the
acquisition of fixed assets or additions to fixed assets that the board anticipates
will have benefits for more than one year. They are expenditures, whether by
purchase or lease, for land or existing buildings, improvements of grounds,
construction of buildings, additions to buildings, software licensing agreements, or
initial, additional, or replacement equipment. Equipment shall include, but not be
limited to, those items set forth in the financial policies and procedures handbook
authorized in section 22-44-203.

(2.2) Eligible elector means an elector who has complied with the
registration provisions of article 2 of title 1, C.R.S., and who resides within the
jurisdiction of the political subdivision calling the election.

(2.3) Instructional capital outlay includes those expenditures which result
in the acquisition of fixed assets for instructional purposes, or additions thereto,
which the board of education anticipates will have benefits for more than one year.

(2.5) Instructional supplies and materials includes, but is not limited to,
supplies, textbooks, library books, periodicals, warehouse inventory adjustment,
and other supplies and materials.

(3) School district or district means a school district or a local college
district organized and existing pursuant to law.

Legislative History

Source: L. 64: p. 627, � 1. C.R.S. 1963: � 123-33-1. L. 65: p. 1025, � 1. L. 83: (2) amended, p. 751, � 5, effective July 1. L. 88: (2.3) and (2.5) added, p. 815, � 22, effective May 24. L. 92: (2.2) added, p. 840, � 37, effective January 1, 1993. L. 2000: (2) amended, p. 520, � 4, effective August 2.