Colorado § 32-1-1107 - Special financial provisions - fire protection districts.
Full text of Colorado Colorado Revised Statutes § 32-1-1107 — Special financial provisions - fire protection districts., with citation guidance and answers to common questions.
§ 32-1-1107. Special financial provisions - fire protection districts.
(1) In addition to the powers specified in section 32-1-1101, the board of a fire protection district, referred to in this section as a "district", has the power, for and on behalf of the district, to levy a uniform sales tax, at a rate determined by the board, upon every transaction or other incident with respect to which a sales tax is levied by the state that occurs within any area of the district's jurisdiction, subject to the following limitations:
(a) The board may levy the sales tax only if the question of levying the sales tax is submitted to and approved by a majority of the eligible electors of the district voting at a regular special district election or at a special election held on the Tuesday after the first Monday of November in an even-numbered year or on the first Tuesday of November in an odd-numbered year in accordance with this article 1, article 13.5 of title 1, and section 20 of article X of the state constitution. The ballot issue must provide that the sales tax to be levied shall be in addition to other taxes levied by the district. The district shall pay all costs of the election.
(b) The net revenue of any sales tax levied may be used only to fund fire protection services in areas of the district in which the tax is to be levied.
(2) The executive director of the department of revenue shall collect, administer, and enforce any sales tax levied by a district pursuant to part 2 of article 2 of title 29, as added and amended with relocated provisions in Senate Bill 24-025, enacted in 2024. The district shall pay the net incremental cost incurred by the department of revenue in the administration and collection of the sales tax.
(3) Revenue raised by a district through the levy of a sales tax pursuant to this section is in addition to and shall not be used to supplant any funding that the district would otherwise be entitled to receive from the state or any subdivision thereof.
Source: L. 2024: Entire section added, (SB 24-194), ch. 230, p. 1417, § 5, effective July 1, 2025.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 32-1-1107
What does Colorado Revised Statutes § 32-1-1107 cover?
Section 32-1-1107 ("Special financial provisions - fire protection districts.") 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 § 32-1-1107?
A common citation format is "Colorado Revised Statutes § 32-1-1107" (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 § 32-1-1107 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
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