Colorado § 29-2-103.7 Special taxes for water rights

Colorado Statutes

§ 29-2-103.7 — Special taxes for water rights

Colorado § 29-2-103.7

Title 29Government

Art.County and Municipal Sales or Use Tax

This text of Colorado § 29-2-103.7 (Special taxes for water rights) 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. § 29-2-103.7 (2026).

Text

(1)On and after July 1, 2003, in addition to any sales tax imposed pursuant to section 29-2-103, counties are authorized to levy a county sales tax, use tax, or any combination of such taxes of up to one percent for the purposes of purchasing, adjudicating changes of, leasing, using, banking, and selling water rights that have been adjudicated for use within such county or in a municipality or county that is subject to an intergovernmental agreement concerning such tax pursuant to subsection (2) of this section. The sales or use tax allowed under this subsection (1) shall be collected, administered, and enforced by the department of revenue as specified in part 2 of this article 2.

(2)(a) A county may enter into an intergovernmental agreement with any municipality or other coun

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(1) On and after July 1, 2003, in
addition to any sales tax imposed pursuant to section 29-2-103, counties are
authorized to levy a county sales tax, use tax, or any combination of such taxes of
up to one percent for the purposes of purchasing, adjudicating changes of, leasing,
using, banking, and selling water rights that have been adjudicated for use within
such county or in a municipality or county that is subject to an intergovernmental
agreement concerning such tax pursuant to subsection (2) of this section. The sales
or use tax allowed under this subsection (1) shall be collected, administered, and
enforced by the department of revenue as specified in part 2 of this article 2.

(2) (a) A county may enter into an intergovernmental agreement with any
municipality or other county or may enter into a contractual agreement with any
private entity to facilitate the achievement of the purposes enumerated in
subsection (1) of this section.

(b) Any county that uses tax revenues imposed pursuant to this section shall
establish standards for the use of such revenues.

(3) (a) No sales tax, use tax, or combination of such taxes shall be levied
pursuant to subsection (1) of this section until a ballot proposal for the levying of
such taxes has been referred to and approved by the registered electors of the
county in accordance with this article.

(b) The proposal for a tax pursuant to this section may be submitted only on
the first Tuesday after the first Monday in November of each year and shall be
conducted by the county clerk and recorder in accordance with the Uniform
Election Code of 1992, articles 1 to 13 of title 1, C.R.S.

(4) This section shall not be construed to expand the use tax base of any
county in this state, as such base is described in section 29-2-109 (1).

(5) All revenues collected from such county taxes shall be credited to a
special fund in the county treasury known as the county water fund. The county
water fund shall be used only for the purposes enumerated in subsection (1) of this
section.

Legislative History

Source: L. 2003: Entire section added, p. 884, � 5, effective August 6. L. 2008: (3)(a) amended, p. 991, � 6, effective August 5. L. 2024: (1) amended, (SB 24-025), ch. 144, p. 555, � 7, effective July 1, 2025. L. 2024: (1) amended, (SB 24-025), ch. 144, p. 555, � 7, effective July 1, 2025.