§ 29-1-302 — Increased levy - submitted to people at election

(1) If the board
of any special district authorized to levy a tax or any officer charged with the duty
of levying a tax in any special district is of the opinion that the amount of tax limited
by section 29-1-301 will be insufficient for the needs of such special district for the
current year, the question of an increased levy may be submitted to the division of
local government in the department of local affairs, and it is the duty of said
division to consider the public awareness of the question, the public support
therefor, and the public objection thereto and to examine the needs of such special
district and ascertain from such examination the financial condition thereof, and, if
in the opinion of the division such special district is in need of additional funds, the
said division may grant an increased levy for such special district above the limits
specified in this part 3, and such special district is authorized to make such excess
levy. The division of local government shall not under any circumstance grant an
increased levy based upon increased valuation for assessment purposes from
reappraisals. As used in this section, special district means any district organized
pursuant to law, except school districts operating pursuant to title 22, C.R.S., which
is authorized to levy an ad valorem tax on property within its boundaries, and the
term includes, but is not limited to, districts organized under article 20 of title 30,
C.R.S., articles 25 and 35 of title 31, C.R.S., and titles 32 and 37, C.R.S.

(1.5) (a) The general assembly recognizes the need for periodic increased
levies in order to finance capital projects and purchases of capital assets which are
a one-time, nonrecurring expenditure. It is the intent of the general assembly that
the division of local government may grant an increased levy for such expenditures
if, in its opinion, a special district, to which section 29-1-301 (1.2)(a) does not apply,
is in need of additional funds for such expenditures. Any increased levy granted by
the division of local government in a given year which is designated by it as a
capital expenditure shall not be included in determining the limitation in the
following year. If the division is of the opinion that such additional funds will be
needed for two or more years after reviewing the long-range plan of the special
district concerning the expenditure of such funds, it may grant an increased levy,
and such increased levy shall automatically be allowed for each year during which
such additional funds will be needed. During such years, the increased levy for each
year shall not be included in determining the limitation in the following year.

(b) Repealed.

(2) (a) In case the division of local government, after consideration of the
public awareness of the question, the public support therefor, and the public
objection thereto, refuses or fails within ten days after submission to it of an
adopted budget to grant an increased levy to a special district pursuant to
subsection (1) or (1.5) of this section, the question may be submitted to the qualified
electors of said district at a general or special election called for the purpose and in
the manner provided by law for calling special elections in such special district.

(b) Any taxing entity to which section 29-1-301 (1) applies may, at its
discretion, submit the question of an increased levy directly to an election of the
qualified electors without first submitting the question of an increased levy to the
division of local government.

(c) Any city or town having a population of two thousand or less, based upon
the latest estimates of the department of local affairs, may utilize the provisions of
subsections (1), (1.5), and (2)(a) of this section.

(3) Due notice of submission of the question of whether to grant the
increased levy shall be given as required by articles 1 to 13 of title 1, C.R.S. If a
majority of the votes cast at any such election is in favor of the increased levy, then
the officers charged with levying taxes may make such increased levy for the year
or years voted upon.

(4) to (6) Repealed.

Legislative History

Source: L. 13: p. 560, � 12. C.L. � 7216. CSA: C. 142, � 41. L. 52: p. 142, � 2. CRS 53: � 36-3-5. L. 55: p. 253, � 2. C.R.S. 1963: � 88-3-2. L. 69: p. 1053, � 25. L. 70: p. 378, � 4. L. 71: p. 957, � 2. L. 72: p. 611, � 127. L. 76: (1) and (2) amended, p. 685, � 2, effective July 1. L. 77: (3) added, p. 1748, � 21, effective January 1, 1978. L. 81: (1) amended, p. 1388, � 1, effective May 27; (1.5) added, p. 1397, � 6, effective June 19; (6) added, p. 1390, � 1, effective June 19. L. 83: (1.5) amended, p. 1203, � 1, effective April 29; (1.5) R&RE, p. 1201, � 3, effective May 25; (1) amended, p. 2072, � 1, effective October 13. L. 85: (1.5)(b) and (3) amended, p. 1025, � 2, effective May 22; (4) repealed, p. 1363, � 26, effective June 28. L. 86: (1), (1.5)(a), and (2) amended and (1.5)(b), (5), and (6) repealed, pp. 1024, 1027, �� 4, 8, effective January 1, 1987. L. 87: (3) amended, p. 1181, � 3, effective April 30; (3) amended, p. 1185, � 2, effective May 1. L. 94: (3) amended, p. 1187, � 82, effective July 1. L. 2020: (2)(c) amended, (SB 20-136), ch. 70, p. 296, � 44, effective September 14.