Colorado § 29-2-103.7 - Special taxes for water rights.
Full text of Colorado Colorado Revised Statutes § 29-2-103.7 — Special taxes for water rights., with citation guidance and answers to common questions.
§ 29-2-103.7. Special taxes for water rights.
(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.
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.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 29-2-103.7
What does Colorado Revised Statutes § 29-2-103.7 cover?
Section 29-2-103.7 ("Special taxes for water rights.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 29-2-103.7?
A common citation format is "Colorado Revised Statutes § 29-2-103.7" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 29-2-103.7 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.