C.R.S. Section 32-7-133
Formation of special taxing districts

(1)

Special taxing districts may be established pursuant to the provisions of this section.

(2)

The board may by resolution propose the formation of the district, which resolution shall designate the proposed boundaries thereof, specify the proposed service, and set forth the methods of financing proposed for the district.

(3)

The board shall present the proposal for public hearing to be held within sixty days after introduction of the resolution with notice to be published not less than fifteen days before the date set for hearing.

(4)

At the hearing any eligible elector within the service authority may be heard on the proposal, including questions of inclusion in or exclusion from the district, and all objections shall be determined by the board on the basis of the public interest, taking into consideration the needs of the service authority and the availability of the service to the territory which is the subject of any objection.

(5)

The board may continue the hearing as necessary and may, after the conclusion thereof, enact the proposed resolution, with or without amendments, or may reject the proposed resolution.

(6)

Decisions of the board concerning the formation of a special taxing district are not subject to review unless action is instituted by a registered elector to review such proceedings within forty-five days after passage of the resolution, and any such review shall extend only to the question of whether the board exceeded its jurisdiction or abused its discretion. If the court so finds, it shall remand the matter to the board for further proceedings, consistent with such findings.

(7)

No restraining order or temporary injunction enjoining the formation, the inclusion or exclusion of territory, or the operation of the special taxing district may be issued pending final judgment of the district court. Any such final judgment which has the effect of enjoining the formation, the inclusion or exclusion of territory, or the operation of a special taxing district shall automatically be stayed upon the filing of any appeal of such decision, and no application for supersedeas shall be necessary. Such stay shall continue in full force and effect pending final disposition of the proceedings.

(8)

Changes in the boundaries or major changes in services or financing of a special taxing district may be initiated by resolution of the board or by petition signed by five percent of the eligible electors of the district, and these proposals shall be considered in the same manner as provided in this section for proposals for the original formation of a district.

Source: Section 32-7-133 — Formation of special taxing districts, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-32.­pdf (accessed Oct. 20, 2023).

32‑7‑101
Short title 32‑7‑102
Legislative declaration 32‑7‑103
Definitions 32‑7‑104
Territorial requirements for service authorities 32‑7‑105
Petition or resolution for formation - designation of services 32‑7‑106
Priority of petition or resolution 32‑7‑107
Court appoints an organizational commission and election committee 32‑7‑108
Service authority organizational commission 32‑7‑109
Election for formation, selection of services, and initial board of directors 32‑7‑110
Board of directors 32‑7‑111
Designation of services 32‑7‑112
Local authorization of functions, services, and facilities 32‑7‑113
General powers 32‑7‑114
Duties related to planning powers 32‑7‑115
Ancillary powers 32‑7‑116
Powers to be exercised without franchise - condition 32‑7‑117
Revenues of service authority - collection 32‑7‑118
Levy and collection of taxes 32‑7‑119
Levies to cover deficiencies 32‑7‑120
Power to issue revenue bonds - terms 32‑7‑121
Power to incur indebtedness - interest - maturity - denominations 32‑7‑122
Debt question submitted to electors - resolution 32‑7‑123
Effect - subsequent elections 32‑7‑124
Correction of faulty notices 32‑7‑125
Refunding bonds 32‑7‑126
Limitations upon issuance 32‑7‑127
Use of proceeds of refunding bonds 32‑7‑128
Combination of refunding and other bonds 32‑7‑129
Board’s determination final 32‑7‑130
Anticipation warrants 32‑7‑131
Inclusion - counties - municipality - existing service authority - procedures 32‑7‑132
Special taxing districts authorized 32‑7‑133
Formation of special taxing districts 32‑7‑134
Local improvement districts authorized 32‑7‑135
Procedures to establish local improvement districts 32‑7‑136
Special districts - transfer of responsibility 32‑7‑137
Special districts - formation within service authority territory forbidden 32‑7‑138
Transfer and assumption of services 32‑7‑139
Payments for facilities acquired by regional service authority - valuation 32‑7‑140
Public transportation 32‑7‑141
Sewage collection, treatment, and disposal 32‑7‑142
Urban drainage and flood control 32‑7‑143
Assumption of services by a service authority in the Denver metropolitan area 32‑7‑144
Dissolution 32‑7‑145
Early hearings 32‑7‑146
Elections
Green check means up to date. Up to date

Current through Fall 2024

§ 32-7-133’s source at colorado​.gov