Colorado § 32-9-119.3 - Elections for sales tax rate increase.
Full text of Colorado Colorado Revised Statutes § 32-9-119.3 — Elections for sales tax rate increase., with citation guidance and answers to common questions.
§ 32-9-119.3. Elections for sales tax rate increase.
(1) The board, in accordance with the provisions of section 20 (4) of article X of the state constitution, may submit to the registered electors of the district one or more ballot questions to increase the rate of the sales tax levied by the district pursuant to section 32-9-119 (2)(a) to any rate approved by the board, with or without an accompanying increase in district debt, for such purposes authorized by this article as may be specified in any such ballot question.
(2) A ballot question submitted pursuant to subsection (1) of this section shall be submitted at a general election or an election held on the first Tuesday of November in an odd-numbered year that is conducted in accordance with the "Uniform Election Code of 1992", articles 1 to 13 of title 1, C.R.S. The secretary of state shall determine the identifying numbering or lettering of such a ballot question, and the question shall be printed upon the ballot immediately following any statewide amendments and propositions.
(3) If a majority of the registered electors voting on a ballot question submitted pursuant to subsection (1) of this section vote affirmatively on the question, the rate of the sales tax levied by the district pursuant to section 32-9-119 (2)(a) shall be increased to the rate specified in the ballot question and approved by the registered electors.
(4) Nothing in this section shall be construed to limit the ability of the district to seek the approval of the registered electors of the district regarding any other matter for which such approval may be sought.
Source: L. 97: Entire section added, p. 806, § 3, effective May 20. L. 2009: Entire section RC&RE, (SB 09-108), ch. 5, p. 49, § 5, effective March 2; (2) amended, (HB09-1326), ch. 258, p. 1182, § 19, effective May 15.
Editor's note: Subsection (9)(b) provided for the repeal of this section, 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).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 32-9-119.3
What does Colorado Revised Statutes § 32-9-119.3 cover?
Section 32-9-119.3 ("Elections for sales tax rate increase.") 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 § 32-9-119.3?
A common citation format is "Colorado Revised Statutes § 32-9-119.3" (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 § 32-9-119.3 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.