Colorado § 22-40-102 - Certification - tax revenues.

§ 22-40-102. Certification - tax revenues.

(1) (a) Repealed.

(b) (I) In accordance with the schedule prescribed by section 39-5-128, C.R.S., the board of education of each school district shall certify to the board of county commissioners of the county wherein said school district is located the separate amounts necessary, in the judgment of said board of education, to be raised from levies against the valuation for assessment of all taxable property located within the boundaries of said school district for its general, bond redemption, transportation, and special building and technology funds to defray its expenditures therefrom during its then current fiscal year.

(II) This paragraph (b) is effective July 1, 1992.

(1.5) (a) The board of education of any school district, at a special election called for the purpose, shall submit to the eligible electors of the district the question of whether to impose a mill levy of a stated amount for the special building and technology fund or to increase the mill levy for the special building and technology fund by a stated amount, which levy shall not exceed ten mills in any year or exceed three years in duration. When a mill levy for more than one year has been approved, the board of education of any school district may, without calling an election, decrease the amount or duration of the mill levy in the second or third year.

(b) (I) Any special election called pursuant to this subsection (1.5) shall be held on the first Tuesday after the first Monday in February, May, October, November, or December and shall be conducted pursuant to the provisions of articles 1 to 13 of title 1, C.R.S.

(II) (Deleted by amendment, L. 92, p. 837, § 33, effective January 1, 1993.)

(c) (I) Repealed.

(II) and (III) (Deleted by amendment, L. 92, p. 837, § 33, effective January 1, 1993.)

(d) If a majority of the votes cast at the election are in favor of the question, the mill levy of the district for the special building and technology fund shall be as so approved by the eligible electors of the district, and taxes may be levied for the special building and technology fund of the district as so approved.

(1.7) (a) The board of education of any school district, at the regular biennial election for school district directors or on the dates authorized by section 22-54-108 for elections for additional local property tax revenues under the "Public School Finance Act of 2025" shall submit to the eligible electors of the district the question of whether to impose a mill levy for the payment of excess transportation costs. If a majority of the votes cast at the election are in favor of the question, an additional mill levy is levied each year, and revenues received must be deposited into the transportation fund of the district created in section 22-45-103 (1)(f).

(b) For the purposes of this subsection (1.7), "excess transportation costs" means the current operating expenditures for pupil transportation, as defined in section 22-51-102 (1), minus the total amount of the most recent payment actually received by the district under article 51 of this title, and annual expenditures for the purchase or lease of pupil transportation vehicles or other capital outlays related to pupil transportation. The calculation of excess transportation costs shall be based upon amounts expended and amounts received for the twelve-month period ending on June 30 prior to the certification of the mill levy.

(2) If only a portion of a school district is located within a county, the board of education of said school district shall certify the separate amounts to the board of county commissioners of each county wherein a portion of said school district is located. The board of county commissioners of each such county shall levy a tax upon the taxable property located within said portion of the school district included in its county at a rate sufficient to produce a pro rata share of each separate amount certified, such pro rata share to be based on the ratio of the valuation for assessment of taxable property located within that portion of said school district located within said county to the total valuation for assessment of taxable property located in the entire school district; except that the rate of tax levies for said district shall be the same throughout the territorial limits of said school district except for a variation in the tax levy needed for the bond redemption fund of said district, which rate may vary because of changes in the boundaries of said district or the dissolution of a former school district.

(3) (a) The board of education of a school district that had an actual enrollment of more than fifty thousand pupils during the preceding school year may make the certification provided for in subsection (1) of this section no later than December 15.

(b) Repealed.

(4) Repealed.

(5) (a) Whenever after a reorganization any school district has within its boundaries any territory which was located within the boundaries of a former school district which incurred bonded indebtedness, or is otherwise liable for the payment thereof, and the obligations of such bonded indebtedness have not been satisfied or otherwise assumed by said existing school district, then the board of education of the existing school district shall certify to the board of county commissioners the amount required during the next ensuing calendar year to satisfy such territory's proportionate share of the obligations of the outstanding bonded indebtedness incurred by said former school district. A separate levy, sufficient to raise the amount so certified, shall be made against the valuation for assessment of all taxable property located within such territory. The proceeds of such levy shall be credited to the bond redemption fund of the existing school district, but a separate account within such bond redemption fund shall be maintained to clearly reflect the amount raised from such separate levy. This paragraph (a) shall be construed to be supplemental to and not in modification of section 22-42-122.

(b) Whenever two or more school districts or portions of school districts have been united, either by consolidation of whole districts or of parts of districts or by the detachment of territory from one school district and its annexation to another school district, and at the time of such uniting by any of the above methods there shall be united into one school district portions of any territory liable for the payment of bonded indebtedness, different either in amounts, dates of creation, or dates of interest or principal maturities, then, in certifying to the boards of county commissioners the statement of the amount necessary to be raised from levies pursuant to subsection (1) of this section, it is the duty of the board of education of such united district to also certify to the board of county commissioners the numbers of all school districts under which any portion of the united district had bonded indebtedness outstanding at the time of such uniting, the legal description of the territory liable for the payment of such bonded indebtedness, or portion thereof, and the amount required during the ensuing calendar year to meet payments of interest and principal falling due therein. A separate levy, sufficient to raise the amount so certified, shall be made against the valuation for assessment of all taxable property located within such territory. The proceeds of such levy shall be credited to the bond redemption fund of the united school district, but a separate account within such bond redemption fund shall be maintained to clearly reflect the amount raised from such separate levy. This paragraph (b) shall be construed to be supplemental to and not in modification of section 22-42-122.

(c) Repealed.

(6) (a) Each school district, with assistance as may be required from the department of education, shall inform the county treasurer for each county within the district's boundaries no later than December 15 of each year of the district's general fund mill levy in the absence of funds estimated to be received by the district pursuant to the "Public School Finance Act of 2025", article 54 of this title 22, and the estimated funds to be received for the general fund of the district from the state.

(b) Repealed.

Source: L. 64: R&RE, p. 538, § 1. C.R.S. 1963: § 123-3-2. L. 69: p. 1054, § 26. L. 73: p. 1239, § 1. L. 74: (1) amended, p. 418, § 64, effective April 11. L. 78: (6) added, p. 373, § 9, effective July 1. L. 79: (3) amended, p. 791, § 1, effective May 25. L. 83: (1) amended and (1.5) added, p. 757, § 1, effective April 21. L. 86: (1.5)(b) R&RE and (1.5)(c)(I) repealed, pp. 812, 815, §§ 2, 8, effective July 1; (4) amended, p. 1021, § 9, effective January 1, 1987. L. 87: (1) amended, p. 1406, § 1, effective April 22. L. 88: (1) and (6) amended and (4) repealed, pp. 813, 824, §§ 17, 39, effective May 24. L. 89: (1) and (3) amended, p. 1462, § 22, effective June 7. L. 90: (1) and (5) amended, p. 1080, § 36, effective May 31. L. 91: (1) amended and (1.7) added, p. 539, § 4, effective May 1. L. 92: (1.5) amended, p. 837, § 33, effective January 1, 1993. L. 93: (1.7)(a) amended, p. 1782, § 51, effective June 6. L. 94: (1.7)(a) and (6) amended, p. 815, § 33, effective April 27; (5)(c) added, p. 1790, § 2, effective January 1, 1995. L. 97: (1)(b)(I), (1.5)(a), and (1.5)(d) amended, p. 75, § 2, effective March 24. L. 2006: (1.7)(b) amended, p. 669, § 10, effective April 28. L. 2008: (5)(c) repealed, p. 1899, § 77, effective August 5. L. 2009: (1.7)(b) amended, (SB 09-256), ch. 294, p. 1559, § 19, effective May 21. L. 2010: (1.7)(b) amended, (HB 10-1013), ch. 399, p. 1901, § 10, effective June 10. L. 2023, 1st Ex. Sess.: (3) and (6) amended, (SB 23B-001), ch. 1, p. 7, § 3, effective November 20. L. 2024: (1.7)(a) and (6)(a) amended, (HB 24-1448), ch. 236, p. 1535, § 53, effective May 23.

Editor's note: (1) Subsection (1)(a)(II) provided for the repeal of subsection (1)(a), effective July 1, 1992. (See L. 90, p. 1080.)

(2) Subsections (3)(b)(II) and (6)(b)(II) provided for the repeal of subsections (3)(b) and (6)(b), respectively, effective July 1, 2025. (See L. 2023, 1st Ex. Sess., p. 7)

ANNOTATION

Law reviews. For comment, "Colorado Public School Financing: Constitutional Issues", see 59 U. Colo. L. Rev. 149 (1988).

Annotator's note. Cases relevant to § 22-40-102 decided prior to its earliest source, § 123-3-2, C.R.S. 1963, as amended, have been included in the annotations to this section.

Levy provided by this section is not levying of taxes in the strict sense of the words. This section does not provide for any levy or taxation for paying any public officers, or for aiding in or securing protection of life, liberty, and property. Nor is the levy and collection of taxes for the maintenance of a school system taxation for "defraying the expenses of the government" or "for the service of the government". The making of a tax levy for school purposes is not "levying of taxes in the strict sense of the words". Chicago, B. & Q. R. R. v. Sch. Dist. No. 1, 63 Colo. 159, 165 P. 260 (1917).

Levy does not violate § 31 of art. V, Colo. Const. An act for establishing a general system of free schools, providing for the levying and collection of taxes as incident to the main purpose, is not within the condemnation of § 31 of art. V, Colo. Const. Chicago, B. & Q. R. R. v. Sch. Dist. No. 1, 63 Colo. 159, 165 P. 260 (1917).

Constitutionality of levy. The statutorily imposed four-mill levy restriction prescribed for the capital reserve fund by subsection (4) is rationally related to a legitimate state purpose, and is therefore declared constitutional. Lujan v. Colo. State Bd. of Educ., 649 P.2d 1005 (Colo. 1982) (decided prior to 1988 repeal of subsection (4)).

In the matter of levying the taxes, the board of county commissioners acts in a mere ministerial capacity. Notwithstanding the letter of the statute, it is manifest that in the matter of levying the taxes, the board of county commissioners act in a mere ministerial capacity as the agents of the state and the board of education of the proper district is vested with the sole discretionary power in the premises. People ex rel. Sch. Dist. No. 2 v. County Comm'rs, 12 Colo. 89, 19 P. 892 (1888); Perkins v. People ex rel. McFarland, 59 Colo. 107, 147 P. 356 (1915); Bd. of Comm'rs v. Basalt Union High Dist., 82 Colo. 438, 261 P. 457 (1927); Bolt v. Arapahoe County Sch. Dist. No. 6, 898 P.2d 525 (Colo. 1995).

Proceedings held sufficient compliance with section to authorize mandamus against commissioners to levy tax. Where, at a special meeting of the district, a resolution is regularly adopted instructing the president and secretary of the board of education to certify to the county commissioners that it is necessary to levy a certain tax on the property of the district for a special fund, and this action is duly certified, there is a sufficient compliance with the requirements of the statute to authorize a proceeding by mandamus to compel the commissioners to levy the tax. People ex rel. Sch. Dist. No. 2 v. County Comm'rs, 12 Colo. 89, 19 P. 892 (1888).

When taxes are levied on property in school districts, the property of that district alone is subject to sale, and though the party may own 50,000 other acres elsewhere located, the treasurer may not proceed in the enforcement of the taxes levied upon a particular 20,000 acres more or less, to sell 60,000 or 70,000 other acres outside of the district which may belong to the same owner. The treasurer must sell the property on which the taxes have been levied to collect the taxes levied on it, and cannot sell other property under his tax warrant to enforce the collection of those specific taxes on this specific property. Shaw v. Lockett, 14 Colo. App. 413, 60 P. 363 (1900).

Levy was exempt from advance voter approval requirements under art. X, § 20, of state constitution because action of board of education, which actually caused taxes to be levied, predated the adoption of that section. Bolt v. Arapahoe County Sch. Dist. No. 6, 898 P.2d 525 (Colo. 1995).