Colorado § 31-30-1110 - Property tax - other tax revenue.
Full text of Colorado Colorado Revised Statutes § 31-30-1110 — Property tax - other tax revenue., with citation guidance and answers to common questions.
§ 31-30-1110. Property tax - other tax revenue.
(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.
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.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 31-30-1110
What does Colorado Revised Statutes § 31-30-1110 cover?
Section 31-30-1110 ("Property tax - other tax revenue.") 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 § 31-30-1110?
A common citation format is "Colorado Revised Statutes § 31-30-1110" (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 § 31-30-1110 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.