Colorado § 31-30-1110 Property tax - other tax revenue

Colorado Statutes

§ 31-30-1110 — Property tax - other tax revenue

Colorado § 31-30-1110

Title 31Government

Art.Fire - Police

This text of Colorado § 31-30-1110 (Property tax - other tax revenue) 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. § 31-30-1110 (2026).

Text

(1)The governing body of a municipality with a population of less than one hundred thousand, the board of directors of each fire protection district, the board of county commissioners, or the board of a county improvement district may levy and set apart a tax for each year of not more than one mill on the taxable property in the municipality, county, or district. The governing body or board shall contribute the proceeds of this tax, if any, to the municipality's, county's, or district's fund. The total tax levied under this section and section 31-30.5-403 (1), if any, for a fire department that has both paid and volunteer firefighters must not exceed one mill on the taxable property in the municipality, county, or district. Any new tax or an increase in the mill levy under this

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(1) The governing body of a
municipality with a population of less than one hundred thousand, the board of
directors of each fire protection district, the board of county commissioners, or the
board of a county improvement district may levy and set apart a tax for each year of
not more than one mill on the taxable property in the municipality, county, or
district. The governing body or board shall contribute the proceeds of this tax, if
any, to the municipality's, county's, or district's fund. The total tax levied under this
section and section 31-30.5-403 (1), if any, for a fire department that has both paid
and volunteer firefighters must not exceed one mill on the taxable property in the
municipality, county, or district. Any new tax or an increase in the mill levy under
this section shall comply with the voter approval requirements under section 20 of
article X of the state constitution.

(2) The governing body of a municipality with a population of less than one
hundred thousand, the board of directors of a fire protection district, the board of
county commissioners, or the board of a county improvement district may
contribute the proceeds of any other tax that the municipality, county, or district is
authorized to collect to the municipality's, county's, or district's fund.

Legislative History

Source: L. 95: Entire part added, p. 1367, � 2, effective June 5. L. 96: Entire section amended, p. 941, � 6, effective May 23. L. 2006: Entire section amended, p. 1422, � 2, effective June 1. L. 2007: Entire section amended, p. 316, � 2, effective April 2.