Colorado § 32-13-104.3 - Additional district area - petition - required filings.
Full text of Colorado Colorado Revised Statutes § 32-13-104.3 — Additional district area - petition - required filings., with citation guidance and answers to common questions.
§ 32-13-104.3. Additional district area - petition - required filings.
(1) For any area that is contiguous to any boundary of the district, the area may be included in the district if the following requirements are satisfied:
(a) A petition signed by one hundred percent of the owners of the land comprising the area proposed to be included, including the owners of any land constituting a planned unit development or subdivision, is presented to the board. The petition shall contain a legal description of the land comprising the area proposed to be included, state that assent to the inclusion is given by the fee owner thereof, and be acknowledged by the fee owner in the same manner as required for the conveyance of land.
(b) The board resolves to accept the area specified in the petition into the district.
(2) Prior to including any additional area in the district pursuant to this section, the district shall file a notice and map containing a legal description of the area with the county clerk and recorder of any county in which the area is located, the division of local government in the department of local affairs, and the department of revenue. Upon receiving a notice and map pursuant to this subsection (2), the department of revenue shall communicate with any taxing jurisdictions affected by the inclusion of the additional area in the district in order to facilitate the administration and collection of taxes within the additional area and to identify all retailers affected by the inclusion of the additional area. The department of revenue shall make copies of any such notices and maps available to all taxing jurisdictions in the state, including special districts that impose a sales tax.
(3) A map of the land comprising the area proposed to be included in the district shall be available for review by the landowners of such area when the landowners sign a petition to be included in the district pursuant to paragraph (a) of subsection (1) of this section.
Source: L. 2004: Entire section added, p. 924, § 1, effective August 4.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 32-13-104.3
What does Colorado Revised Statutes § 32-13-104.3 cover?
Section 32-13-104.3 ("Additional district area - petition - required filings.") 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 § 32-13-104.3?
A common citation format is "Colorado Revised Statutes § 32-13-104.3" (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 § 32-13-104.3 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.