Colorado § 31-25-1213 - Power to levy taxes.
Full text of Colorado Colorado Revised Statutes § 31-25-1213 — Power to levy taxes., with citation guidance and answers to common questions.
§ 31-25-1213. Power to levy taxes.
In addition to any other means of providing revenue for a district, the board has the power to levy and collect ad valorem taxes on and against all taxable commercial property, as defined in section 31-25-1203 (2), within the boundaries of the district. Such taxes shall be specified in the petition organizing the district pursuant to section 31-25-1205. If such taxes are not so specified in the petition, then an election prior to the levying of such taxes must be held within the district. Elections held pursuant to this section shall be held in accordance with the provisions of part 8 of article 1 of title 32, C.R.S. The cost of any election held pursuant to this section shall be borne by the district. Such taxes shall be levied in accordance with the provisions of part 3 of article 1 of title 29, C.R.S.
Source: L. 88: Entire part added, p. 1137, § 1, effective May 6.
ANNOTATION
Exclusion of apartments and boarding houses from levy and collection of ad valorem taxes on taxable commercial property by business improvement district pursuant to this section does not violate uniformity requirement of section 3 (1)(a) of article X of state constitution as legislature's classification of apartments and boarding houses as residential property is reasonable. Jensen v. City and County of Denver, 806 P.2d 381 (Colo. 1991).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 31-25-1213
What does Colorado Revised Statutes § 31-25-1213 cover?
Section 31-25-1213 ("Power to levy taxes.") 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 § 31-25-1213?
A common citation format is "Colorado Revised Statutes § 31-25-1213" (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 § 31-25-1213 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.