Colorado § 32-21-114 - Levy and collection of ad valorem taxes.
Full text of Colorado Colorado Revised Statutes § 32-21-114 — Levy and collection of ad valorem taxes., with citation guidance and answers to common questions.
§ 32-21-114. Levy and collection of ad valorem taxes.
A district created pursuant to this article 21 has 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. A tax levied by a district in accordance with this section shall take effect on either January 1 or July 1 of the year specified in the ballot issue submitted to the eligible electors of the district.
Source: L. 2019: Entire article added, (HB 19-1052), ch. 72, p. 264, § 6, effective August 2.
ARTICLE 22
Front Range Passenger Rail District
32-22-101. Short title.
32-22-102. Definitions.
32-22-103. Front range passenger rail district - creation - purpose - boundaries - reports.
32-22-104. Board of directors - appointment - meetings - compensation - conflicts of interest.
32-22-105. Board of directors - powers and duties.
32-22-106. District - general powers and duties - funds created.
32-22-107. Station area improvement districts.
32-22-108. Bonds.
32-22-109. Taxes, assessments, and multiple-fiscal year borrowing - voter approval required.
32-22-110. District - successor to southwest chief and front range passenger rail commission - additional authority to succeed prior entity - assumption of rights, obligations, and liabilities.
32-22-111. Agreement of the state not to limit or alter rights of obligees.
32-22-112. Investments.
32-22-113. Bonds eligible for investment.
32-22-114. Exemption from taxation - securities laws.
32-22-115. No action maintainable.
32-22-116. Judicial examination of powers, acts, proceedings, or contracts of the district.
32-22-117. Reporting - auditing.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 32-21-114
What does Colorado Revised Statutes § 32-21-114 cover?
Section 32-21-114 ("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 § 32-21-114?
A common citation format is "Colorado Revised Statutes § 32-21-114" (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 § 32-21-114 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.