Colorado § 32-19-115 - Levy and collection of ad valorem taxes.
Full text of Colorado Colorado Revised Statutes § 32-19-115 — Levy and collection of ad valorem taxes., with citation guidance and answers to common questions.
§ 32-19-115. Levy and collection of ad valorem taxes.
(1) Any district that is created pursuant to this article shall have the power, upon approval by the eligible electors of the district, to levy and collect ad valorem taxes on and against all taxable property within the district subject to the following provisions:
(a) For purposes of this section, "eligible elector" shall have the same meaning as set forth in section 32-1-103 (5).
(b) The levy and collection of ad valorem taxes shall be subject to the applicable provisions of the "Special District Act", article 1 of this title.
Source: L. 2007: Entire article added, p. 1200, § 15, effective July 1.
ARTICLE 20
Colorado New Energy Improvement District
32-20-101. Short title.
32-20-102. Legislative declaration.
32-20-103. Definitions.
32-20-104. Colorado new energy improvement district - creation - board - meetings - quorum - expenses - records.
32-20-105. District - purpose - general powers and duties - new energy improvement program.
32-20-106. Special assessments - determination of special benefits - notice requirements - certification of assessment roll - manner of collection.
32-20-107. Special assessment constitutes lien - filing - sale of property for nonpayment.
32-20-108. Special assessment bonds - legal investment - exemption from taxation.
32-20-109. Credit towards demand-side management goals for public utilities.
32-20-110. Repeal of article - inapplicable if the district has outstanding bond obligations. (Repealed)
32-20-111. Procedure if lien subordination not sought.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 32-19-115
What does Colorado Revised Statutes § 32-19-115 cover?
Section 32-19-115 ("Levy and collection of ad valorem 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 § 32-19-115?
A common citation format is "Colorado Revised Statutes § 32-19-115" (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 § 32-19-115 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.