Colorado § 32-19-111 - Financial powers.

Full text of Colorado Colorado Revised Statutes § 32-19-111 — Financial powers., with citation guidance and answers to common questions.

§ 32-19-111. Financial powers.

Any district created pursuant to this article 19 shall have all of the financial powers described in section 32-1-1101; except that the levy and collection of ad valorem taxes shall be subject to the provisions of section 32-19-115. The district shall also have the power, upon voter approval, to levy and collect a uniform sales tax throughout the entire geographical area of the district upon every transaction or other incident with respect to which a sales tax is levied by the state pursuant to the provisions of article 26 of title 39; except that such sales tax shall not be levied on the sale of cigarettes. Any sales tax authorized pursuant to this section shall be collected, administered, and enforced by the executive director of the department of revenue as provided in part 2 of article 2 of title 29.

Source: L. 2007: Entire article added, p. 1198, § 15, effective July 1. L. 2009: Entire section amended, (HB 09-1342), ch. 354, p. 1851, § 14, effective July 1. L. 2024: Entire section amended, (SB 24-025), ch. 144, p. 575, § 33, effective July 1, 2025.

Frequently Asked Questions About Colorado § 32-19-111

What does Colorado Revised Statutes § 32-19-111 cover?

Section 32-19-111 ("Financial powers.") 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 § 32-19-111?

A common citation format is "Colorado Revised Statutes § 32-19-111" (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 § 32-19-111 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.