Colorado § 32-9-119 - Additional powers of district.

§ 32-9-119. Additional powers of district.

(1) In addition to any other powers granted to the district in this article 9, the district has the following powers:

(a) To have the duties, privileges, immunities, rights, liabilities, and disabilities of a public body politic and corporate. The district shall be a political subdivision of the state.

(b) To have perpetual existence and succession, subject to the provisions of section 32-9-158;

(c) To adopt, have, and use a seal and to alter same at pleasure;

(d) To sue and be sued;

(e) To enter into any contract or agreement not inconsistent with this article or the laws of this state;

(f) To borrow money and to issue district securities evidencing same;

(g) To refund any loan or obligation of the district and to issue refunding securities therefor;

(h) To purchase, trade, exchange, or otherwise acquire, maintain, and dispose of real property and personal property and any interest therein;

(i) To levy and cause to be collected taxes on all taxable property within the district, subject to the limitations imposed by this article and the laws of the state;

(j) To employ such officers, agents, employees, and other persons necessary to carry out the purposes of this article and to acquire office space, equipment, services, supplies, and insurance necessary to carry out the purposes of this article;

(k) To condemn property for public use;

(l) To establish, maintain, and operate a mass transportation system, subject to the provisions of section 32-9-119.5 for the operation of the district's bus operations, and all necessary facilities relating thereto across or along any public street, highway, bridge, viaduct, or other public right-of-way, or in, upon, under, or over any vacant public lands without first obtaining a franchise from the public body having jurisdiction over the same; except that the district shall cooperate with any public body having such jurisdiction and the district shall promptly restore any such street, highway, bridge, viaduct, or other public right-of-way to its former state of usefulness as nearly as may be and shall not use the same in such a manner as to impair completely or unnecessarily the usefulness thereof;

(l.5) To implement the provisions of section 32-9-119.5 concerning the operation of the district's bus operations;

(m) To fix and from time to time increase or decrease the revenues for services and facilities provided by the district; to pledge revenues for the payment of special district obligation bonds that have been issued in accordance with this article; and to enforce the collection of such revenues;

(n) To deposit any moneys of the district not then needed in the conduct of district affairs in any banking institution within or without the district or in any depository authorized in section 24-75-603, C.R.S. For the purpose of making such deposits, the board may appoint, by written resolution, one or more persons to act as custodians of the moneys of the district. Such persons shall give surety bonds in such amounts and form and for such purposes as the board requires.

(o) To invest any surplus money in the district's treasury, including moneys in a sinking or reserve fund established for the purpose of retiring any district securities, not required for immediate necessities of the district in securities meeting the investment requirements established in part 6 of article 75 of title 24, C.R.S.;

(p) To sell from time to time such securities thus purchased and held;

(q) To accept grants or loans from the federal government, the state government, or any political subdivision thereof, to enter into contracts and cooperate with the federal government, the state government, or any political subdivision thereof, and to do all things necessary, not inconsistent with this article or the laws of this state, in order to avail itself of such aid, assistance, and cooperation under any federal or state legislation;

(r) To enter into joint operating or service contracts, and acquisition, improvement, equipment, or disposal contracts with any public body in the district concerning any mass transportation facility whether acquired by the district or by the public body; to perform such contracts; and to accept grants and contributions from any public body or any other person in connection therewith;

(s) To enter upon any land within the district to make surveys, borings, soundings, and examinations for the purposes of the district;

(t) To have the management, control, and supervision of all business and affairs relating to any mass transportation facility authorized in this article 9, subject to the provisions of section 32-9-119.5 for the operation of the district's bus operations, or otherwise concerning the district, and of the acquisition, improvement, equipment, operation, maintenance, and disposal of any property relating to any such mass transportation facility; except that the oversight of operations and facilities for safety purposes as required by 49 CFR 674, entitled "State Safety Oversight", and article 18 of title 40, shall be subject to the jurisdiction of the public utilities commission of the state of Colorado;

(u) To enter into contracts of indemnity and guaranty;

(v) To secure financial statements, appraisals, economic feasibility reports, and valuations of any type relating to the mass transportation system of the district or any facility therein;

(w) To make all contracts, execute all instruments, and do all things necessary or convenient in the exercise of the powers granted in this article, or in the performance of the district's covenants or duties, or in order to secure the payment of district securities;

(w.5) In accordance with an implementation plan developed as required by section 32-22-103 (5), to enter into a standalone intergovernmental agreement with or create a separate legal entity pursuant to sections 29-1-203 and 29-1-203.5 or pursuant to articles 121 to 137 of title 7 with the department of transportation, the high-performance transportation enterprise, created in section 43-4-806 (2)(a)(I), and the front range passenger rail district, created in section 32-22-103 (1), to implement the completion of construction and operation of the northwest fixed guideway corridor, including an extension of the corridor to Fort Collins as the first phase of front range passenger rail service;

(x) To have and exercise all rights and powers necessary or incidental to or implied from the specific powers granted in this article, which specific powers shall not be considered as a limitation upon any power necessary or appropriate to carry out the purposes and intent of this article;

(y) To exercise all or any part or combination of the powers granted in this article 9; and

(z) To enter into a service partnership agreement with a local government, institution of higher education, business or housing entity, or special district to expand services within the district's service territory, or beyond the boundaries of the district as authorized by law, by:

(I) Sharing resources and the means of providing transportation system projects or services; or

(II) Cooperating on the research, development, or implementation of transportation system projects or services.

(1.9) Repealed.

(2) (a) To provide revenue to finance the operations of the district, to defray the cost of construction of capital improvements and acquisition of capital equipment, and to pay the interest and principal on securities of the district, the board, for and on behalf of the district, has the power to levy uniformly throughout the district a sales tax at any rate that may be approved by the board, upon every transaction or other incident with respect to which a sales tax is now levied by the state, pursuant to the provisions of article 26 of title 39, C.R.S.

(b) and (b.5) Repealed.

(c) Sales tax levied pursuant to this subsection (2) shall be collected, administered, and enforced as specified in part 2 of article 2 of title 29. The department of revenue shall retain an amount not to exceed the net incremental cost of such administration, collection, and distribution and shall transmit such amount to the state treasurer, who shall credit the same to the general fund; except that the amount retained by the department of revenue in any given fiscal year commencing on or after July 1, 1994, shall not exceed the amount retained by the department in the 1993-94 fiscal year, as adjusted in accordance with changes in the consumer price index for the Denver-Boulder consolidated metropolitan statistical area. The cost of such administration, collection, and distribution shall be the audited net incremental cost thereof reduced by the amount of interest earned on such sales tax collections prior to distribution to the district.

(3) to (8) Repealed.

Source: L. 69: p. 718, § 1. C.R.S. 1963: § 89-20-18. L. 71: p. 978, § 2. L. 73: p. 991, § 2. L. 79: (1)(n) amended, p. 1626, § 42, effective June 8. L. 80: (1.9) added and (2) R&RE, p. 680, §§ 3, 4, effective May 1. L. 82: (1.9), (2)(b)(II)(B), (2)(b)(VI), and (2)(b)(VII) repealed, (2)(a), (2)(b)(I), (2)(b)(II), and (2)(b)(III) amended, and (2)(b)(V) R&RE, pp. 502, 498, 500, §§ 8, 1, 2, 3, effective April 15; (2)(b)(II)(B) RC&RE, p. 643, § 3, effective June 1. L. 83: (2)(a) amended, p. 1209, § 2, effective May 1; (1)(b), (2)(b)(I), (2)(b)(II)(B), and (2)(b)(III)(A) amended, p. 1282, § 3, effective June 3. L. 87: (2)(b)(III)(A) amended and (3) to (8) added, pp. 1252, 1249, §§ 5, 4, effective May 22; (2)(c)(II) amended, p. 1240, § 1, effective January 1, 1988. L. 88: (1)(l) and (1)(t) amended and (1)(l.5) added, p. 1156, § 3, effective May 3. L. 89: (1)(o) amended, p. 1120, § 41, effective July 1. L. 91: (8) amended, p. 1919, § 45, effective June 1; (2)(b)(V) repealed, p. 883, § 1, effective June 5. L. 92: (2)(a), (2)(b)(III), and (2)(b)(IV) amended, p. 910, § 163, effective January 1, 1993. L. 94: (2)(c)(II) amended, p. 318, § 4, effective March 29; (2)(b) and (3) to (8) repealed, p. 1327, § 9, effective May 25. L. 97: (2)(b.5) added, p. 805, § 2, effective May 20; (1)(t) amended, p. 932, § 2, effective August 6. L. 99: (2)(a) amended, p. 982, § 5, effective May 28; (2)(a) amended, p. 1357, § 6, effective January 1, 2000; (2)(c)(I.5) added, p. 14, § 7, effective January 1, 2000. L. 2000: (1)(m) amended, p. 307, § 2, effective April 5. L. 2002: IP(2)(a) amended, p. 714, § 4, effective August 7; IP(2)(a) amended, p. 734, § 4, effective August 7. L. 2004: (2)(a) amended, p. 1039, § 6, effective July 1. L. 2009: IP(2)(a) amended, (SB 09-108), ch. 5, p. 49, § 4, effective March 2; (2)(a)(III) added, (HB 09-1342), ch. 354, p. 1847, § 6, effective July 1. L. 2013: (2)(a) amended, (HB 13-1272), ch. 337, p. 1964, § 2, effective January 1, 2014. L. 2022: (2)(c)(I.5)(B) amended, (HB 22-1312), ch. 202, p. 1359, § 3, effective August 10. L. 2023: (1)(t) amended, (HB 23-1301), ch. 303, p. 1841, § 79, effective August 7. L. 2024: (1)(w.5) added, (SB 24-184), ch. 186, p. 1050, § 5, effective May 16; (2)(c) amended, (SB 24-025), ch. 144, p. 572, § 26, effective July 1, 2025. L. 2025: IP(1) and (1)(y) amended and (1)(z) added, (SB 25-161), ch. 186, p. 811, § 2, effective May 13.

Editor's note: (1) Subsection (2)(b.5)(II)(B) provided for the repeal of subsection (2)(b.5), effective November 4, 1997, when the registered electors of the district voted negatively on the ballot question set forth in § 32-9-119.3 (2)(b).

(2) Amendments to subsection (2)(a) by House Bill 99-1015 and House Bill 99-1271 were harmonized.

Cross references: For the legislative declaration in the 2013 act amending subsection (2)(a), see section 1 of chapter 337, Session Laws of Colorado 2013. For the legislative declaration in SB 24-184, see section 1 of chapter 186, Session Laws of Colorado 2024.

ANNOTATION

Law reviews. For article, "Recent Developments in Colorado Sales and Use Taxes", see 18 Colo. Law. 2101 (1989).

The regional transportation district is authorized to levy a sales tax which is administered by the executive director of the department of revenue and it is immaterial whether it is called a sales tax or a use tax. Howard Elec. v. State Dept. of Rev., 748 P.2d 1321 (Colo. App. 1987).

RTD sales taxes may be imposed only upon transactions subject by statute to the imposition of sales or use taxes. Reg'l Transp. Dist. v. Martin Marietta Corp., 805 P.2d 1102 (Colo. 1991).

Purchase of building supplies by construction contractor is subject to RTD sales or use tax when contractor itself is ultimate consumer of such materials. Howard Elec. v. State Dept. of Rev., 748 P.2d 1321 (Colo. App. 1987), aff'd in part, rev'd in part on other grounds, 771 P.2d 475 (Colo. 1989).

Interest can be charged on unpaid RTD sales tax just as it is for regular sales tax under § 39-21-109. Howard Elec. v. State Dept. of Rev., 748 P.2d 1321 (Colo. App. 1987).

Limited waivers of limitation period will be strictly construed. Final determination after the deadline of waiver of limitation revived the statute of limitation bar. Howard Elec. v. Dept. of Rev., 771 P.2d 475 (Colo. 1989).