Colorado § 29-2-107 - Limitation on applicability.
Full text of Colorado Colorado Revised Statutes § 29-2-107 — Limitation on applicability., with citation guidance and answers to common questions.
§ 29-2-107. Limitation on applicability.
(1) Nothing in this article shall be construed to apply to, affect, or limit the powers of home rule municipalities organized under article XX of the state constitution to impose, administer, or enforce any local sales or use tax except those provisions which specifically refer to "home rule".
(2) No provision of this article shall be construed to require any incorporated town or city or any county to impose any sales tax or to increase any sales tax imposed prior to July 1, 1967.
(3) Nothing in this article shall be construed to invalidate any sales or use tax adopted by ordinance or resolution by any town, city, city and county, or county, whether home rule or statutory, prior to January 1, 1986. Except as provided in subsection (1) of this section, no sales or use tax of any such local government shall conflict with the provisions of this article after January 1, 1986.
Source: L. 67: p. 663, § 7. C.R.S. 1963: § 138-10-7. L. 85: Entire section added, p. 1036, § 4, effective January 1, 1986.
ANNOTATION
Municipal ordinance creating a lien for the collection of its sales taxes that is superior to a lien held by a bank was a proper exercise of the municipality's authority under § 6 of article XX of the state constitution and especially § 6(g). The priority of local liens for unpaid sales taxes, at least with respect to their superiority over private commercial liens, is a local and municipal concern for which the municipality may legislate, even if such legislation were to conflict with a state statute. Given that the levy and collection of a local sales tax by a home-rule municipality is a local and municipal concern, it would be anomalous to conclude that, while the general assembly may grant priority to the sales tax liens of statutory cities and towns, a home rule municipality may not makes its sales tax lien superior to the commercial lien of a private lender. Town of Avon v. Weststar Bank, 151 P.3d 601 (Colo. App. 2006).
Frequently Asked Questions About Colorado § 29-2-107
What does Colorado Revised Statutes § 29-2-107 cover?
Section 29-2-107 ("Limitation on applicability.") 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 § 29-2-107?
A common citation format is "Colorado Revised Statutes § 29-2-107" (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 § 29-2-107 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.