Colorado § 32-7-132 - Special taxing districts authorized.
Full text of Colorado Colorado Revised Statutes § 32-7-132 — Special taxing districts authorized., with citation guidance and answers to common questions.
§ 32-7-132. Special taxing districts authorized.
(1) In accordance with the provisions of section 18 of article XIV of the state constitution, the board of a service authority may establish special taxing districts within the service authority to facilitate the furnishing of services and the collection of ad valorem taxes and charges for such services.
(2) Such special taxing districts shall be utilized when a service or level of service which a service authority is authorized to provide is to be provided in substantially less than the entire area included within the service authority, and where resulting ad valorem taxes or charges may vary from those imposed in other areas within the service authority.
(3) As long as the service is available to the included territory, a special taxing district may include any territory within a service authority. The included territory need not be contiguous, and the same territory may lie within more than one special taxing district.
(4) In the management of a special taxing district, the board of the service authority shall have all powers granted to the board by this article.
Source: L. 72: p. 473, § 1. C.R.S. 1963: § 89-25-32.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 32-7-132
What does Colorado Revised Statutes § 32-7-132 cover?
Section 32-7-132 ("Special taxing districts authorized.") 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 § 32-7-132?
A common citation format is "Colorado Revised Statutes § 32-7-132" (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 § 32-7-132 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.