Colorado Local Government Handbook

2018

Colorado

Local Government

Handbook

Research Publication No. 719

The following Legislative Council Staff members

contributed to this report:

Chris Creighton, Fiscal Analyst

Anna Gerstle, Fiscal Analyst

Vanessa Reilly, Research Analyst

Libby Taylor, Constituent Services Analyst

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Introduction

This handbook is intended to serve as a resource guide on the role and responsibilities of local

governments, including counties, municipalities, special districts, and school districts. It is divided

into the following nine sections:

 Section 1 provides an overview of the Colorado Department of Local Affairs;

 Sections 2 through 4 describe county governments, municipal governments, and city and county

governments;

 Section 5 provides an overview of local government land use and planning powers;

 Sections 6 and 7 describe special districts and public schools;

 Section 8 discusses the initiative and referendum process for local governments; and

 Section 9 describes the laws concerning term limits and recall of local elected officials.

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Table of Contents 
 
Section I:  Overview of Colorado Department of Local Affairs ............................................................................. 1 
Section II.  County Governments .............................................................................................................................. 3 
Organization and Structure .................................................................................................................................... 3 
County Elected Officials ......................................................................................................................................... 3 
Salaries of County Officials ................................................................................................................................... 6 
House Rule Counties ............................................................................................................................................. 9 
County Powers and Responsibilities .................................................................................................................... 9 
County Revenue Sources .................................................................................................................................... 10 
Revenues and Expenditures ............................................................................................................................... 11 
Section III:  Municipal Governments ...................................................................................................................... 15 
Statutory Towns and Cities .................................................................................................................................. 15 
Home Rule Municipalities .................................................................................................................................... 17 
Annexation ............................................................................................................................................................. 19 
Discontinuance of Incorporation ......................................................................................................................... 21 
Abandoned Municipalities .................................................................................................................................... 21 
Financial Powers of Municipalities ..................................................................................................................... 22 
Revenues and Expenditures ............................................................................................................................... 23 
Section IV: City and County Governments............................................................................................................ 25 
Revenues and Expenditures ............................................................................................................................... 25 
Section V: Local Government Use and Planning Powers ................................................................................... 29 
General Land Use and Planning Laws for Local Governments ..................................................................... 29 
Municipal Land Use and Planning Powers ........................................................................................................ 29 
County Land Use and Planning Powers ............................................................................................................ 30 
Local Governments and the Power of Eminent Domain ................................................................................. 30 
Section VI: Special Districts .................................................................................................................................... 33 
Types of Special Districts .................................................................................................................................... 33 
Organization and Oversight of Special Districts ............................................................................................... 35 
Dissolution of Special Districts ............................................................................................................................ 37 
Reporting Requirements ...................................................................................................................................... 38 
Section VII: Public Schools...................................................................................................................................... 41 
School Districts ...................................................................................................................................................... 41 
Types of Public Schools ....................................................................................................................................... 43 
Section VIII: Initiative and Referendum Process for Local Governments......................................................... 45 
Section IX: Term Limits and Recall of Local Elected Officials............................................................................ 47 
Term Limits ............................................................................................................................................................ 47 
Recall ...................................................................................................................................................................... 47 
Appendix A: Colorado Municipalities ..................................................................................................................... 49 
Appendix B: Colorado School Districts .................................................................................................................. 53 

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Local Government Handbook 1

Section I: Overview of Colorado Department of Local Affairs

The Department of Local Affairs (DOLA) is responsible for supporting Colorado's local communities

and building local government capacity through training, technical, and financial assistance.

The divisions of the department serve several purposes for local entities, including: disaster

recovery; provision of affordable housing; property tax assessment and collection; training for local

government officials; and distribution of state and federal aid for community projects. In

FY 2018-19, the department was comprised of five sections: the Executive Director’s Office, the

Division of Property Taxation, the Division of Housing, and the Division of Local Government. As

shown below in Table 1, funding for this department consists of 11.7 percent General Fund,

58.9 percent cash funds, 3.8 percent reappropriated funds, and 25.6 percent federal funds.

Table 1

Department of Local Affairs FY 2018-19 Appropriation

(millions)

General

Fund

Cash

Funds

Reappropriated

Funds

Federal

Funds

Total

Appropriation

$37.1

$186.1

$12.1

$80.8

$316.1

11.7%

58.9%

3.8%

25.6%

100.0%

Source: Joint Budget Committee Staff.

Cash funds are separate funds received from taxes, fees, and fines that are earmarked for specific

programs and typically related to the identified revenue source. For example, some of the largest

cash funds in the department's budget come from the Local Government Severance Tax Fund

($52 million), lottery proceeds credited to the Conservation Trust Fund ($50 million), Local

Government Mineral Impact Fund ($48.0 million), Marijuana Tax Cash Fund ($21.6 million), and the

Local Government Limited Gaming Impact Fund ($5.1 million). The following section describes the

functions of each division, and Table 2 on page 2 shows the FY 2018-19 appropriations to the

department's divisions.

Division of Property Taxation. The Division of Property Taxation has three primary

responsibilities. First, the division oversees the administration of property tax laws, including

issuing appraisal standards and training county assessors. Second, the division grants tax

exemptions for charities, religious organizations, and other eligible entities. Lastly, the division sets

valuations for public utility and rail transportation companies. The division is managed by the

property tax administrator, who is appointed by the State Board of Equalization. The division also

provides funding for the State Board of Equalization, which supervises the administration of

property tax laws by local county assessors. The division accounted for $3.7 million, or 1.2 percent,

of DOLA's total appropriation for FY 2018-19.

Division of Local Government. Currently, there are 3,842 local governments in Colorado. The

Division of Local Government provides information and training for local governments in budget

development, purchasing, demographics, land use planning, community development, water and

wastewater management, and regulatory issues. Lastly, the division distributes state and federal

moneys to assist local governments in capital construction and community services, including:

2 Local Government Handbook

 Community Services Block Grants;

 Community Development Block Grants;

 Local Government Mineral and Energy Impact Grants;

 Local Government Severance Tax Fund distributions;

 Limited Gaming Impact Grants; and

 Conservation Trust Fund distributions.

The division accounted for $195.7 million, or 61.9 percent, of DOLA's total appropriation for

FY 2018-19.

Board of Assessment Appeals. The Board of Assessment Appeals (BAA) is a quasi-judicial body in

DOLA that hears individual taxpayer requests for property tax abatements, and property tax

exemptions. The three-member board hears appeals concerning the valuation of real and personal

property, property tax abatements, and property tax exemptions. The three-member board is

appointed by the Governor and confirmed by the Senate.

Table 2

Divisions within the Department of Local Affairs

FY 2018-19 Appropriation (millions)

Division

General

Fund

Cash Fund

Reappropriated

Funds

Federal

Funds

Total

Appropriation

Director’s

Office

$1.8

$1.5

$4.1

$1.4

$8.8

2.8%

Property

Taxation

$2.3

$1.2

$0.2

$0.0

$3.8

1.2%

Housing

$17.9

$21.3

$1.1

$67.5

$107.8

34.1%

Local

Government

$15.2

$162.0

$6.6

$11.9

$195.7

61.9%

Total

Appropriation

$37.1

$186.1

$12.1

$80.8

$316.1

100.0%

Source: Joint Budget Committee Staff

Local Government Handbook 3

Section II. County Governments

Organization and Structure

Colorado is divided into 64 counties. Counties are political subdivisions of state government, and

may only exercise those powers specifically provided in state law. Generally, counties are

responsible for law enforcement; the provision of social services on behalf of the state; the

construction, maintenance, and repair of roads and bridges; and general control of land use in

unincorporated areas. County boundaries are established in statute.

The Colorado Constitution establishes the following county officers: commissioners, treasurer,

assessor, coroner, clerk and recorder, surveyor, and sheriff, with duties provided under state law.

All counties in Colorado are assigned to one of six categories based on population and other factors

for the purposes of setting the salaries of elected county officials. Counties are also assigned a

different "class” in state law for the purpose of fixing fees collected by the county and “categories”

for the purpose of setting county elected official salaries.

Map 1

Colorado Counties

County Elected Officials

County commissioners. The board of county commissioners is the primary policy-making body for

the county and is responsible for the county’s administrative and budgetary functions. Most

counties have three commissioners who represent separate districts, but are elected by the voters of

the entire county. Any county with a population over 70,000 may expand its board from three to

five commissioners by a vote of county electors.

4 Local Government Handbook

The other county elected officers are the county clerk and recorder, county assessor, county

treasurer, county sheriff, county coroner, and the county surveyor, who are elected to four-year

terms under the state constitution. These elected officials have specific powers and duties that are

prescribed by law, and they function independently from each other and from the board of county

commissioners. However, the county commissioners approve the budgets for all county

departments. County officers must be qualified electors and have resided in the county for at least

one year preceding election. The constitution also provides for a county attorney who, by statute, is

appointed by and reports to the county commissioners.

County clerk and recorder. As the primary administrative officer of the county, the county clerk and

recorder records deeds in the county and serves as the clerk to the board of county commissioners.

The clerk is also an agent of the state Department of Revenue and is charged with the administration

of certain state laws relating to motor vehicles, certification of automobile titles, and motor vehicle

registrations. The clerk administers all primary, general, and special elections held in the county,

oversees voter registration, publishes notices of elections, appoints election judges, and ensures the

printing and distribution of ballots. The board of county commissioners has a duty to supervise the

conduct of general and special elections, and is expected to consult and coordinate with the clerk

and recorder on rendering decisions and interpreting state election codes. The clerk and recorder

also issues marriage licenses, maintains records and books for the board of commissioners, collects

license fees and charges required by the state, maintains property ownership records, and provides

deed abstracts upon request.

County treasurer. The county treasurer is responsible for the receipt, custody, and disbursement of

county funds. The treasurer collects some state taxes and all property taxes in the county, including

those for other units of local government such as cities and school districts, minus a statutory

collection fee. The treasurer also conducts sales of property for delinquent taxes.

County assessor. The county assessor is responsible for discovering, listing, classifying, and valuing

all property in the county in accordance with state laws. It is the assessor's duty to determine the

actual and taxable value of property. Most real property, such as residential and commercial

property, is reassessed every odd-numbered year, and personal property is reassessed every year.

The assessor is required to send out a notice of valuation each year to property owners, which

reflects the owner's property value and the amount of property taxes due to the county treasurer.

Qualifications for county assessors are addressed by the Real Estate Appraiser's Act. The act

requires, among other things, that real estate appraisers meet state licensing requirements and that

county assessors comply with the licensing requirements within two years after taking office.

County sheriff. Counties are responsible for law enforcement, which includes supporting the court

system and the district attorney function, as well as providing jail facilities through the sheriff. The

county sheriff is the chief law enforcement officer of the unincorporated areas of a county and is

responsible for maintaining the peace and enforcing the criminal laws of the state. The sheriff

supports the county court system and is required to serve and execute processes, subpoenas, writs,

and orders as directed by the court. The sheriff oversees the operation of the county jail, and must

maintain and feed prisoners. The sheriff is also the fire warden for prairie or forest fires in the

county and is responsible for county search and rescue functions. County sheriffs can also provide

Local Government Handbook 5

law enforcement for, or share jurisdiction with, a municipality through a contract for services or an

intergovernmental agreement (IGA). State law specifies that any candidate for county sheriff must:

 be a citizen of the United States;

 be a resident of the state of Colorado;

 be a resident of the county in which the person will hold the office;

 have a high school diploma or a college degree;

 complete a criminal history record check; and

 provide a complete set of fingerprints to a qualified law enforcement agency.

Any person who has been convicted of any federal or state felony charge is ineligible for the office of

sheriff unless the person has been pardoned.

County coroner. The county coroner is responsible for investigating the cause and manner of

deaths, issuing death certificates, and requesting autopsies. The coroner is the only county official

empowered to arrest the county sheriff, or to fill the position of interim county sheriff in the event of

a vacancy. Similar to the requirements for county sheriff, state law specifies that any candidate for

county coroner must:

 be a citizen of the United States;

 be a resident of the state of Colorado;

 be a resident of the county in which the person will hold the office;

 have a high school diploma or a college degree;

 complete a criminal history record check;

 provide a complete set of fingerprints to a qualified law enforcement agency according to state

law; and

 possess knowledge and experience concerning the medical-legal investigation of death.

Additionally, any person who has been convicted of any federal or state felony charge is ineligible

for the office of county coroner unless he or she has been pardoned.

A constitutional amendment, passed in 2002, authorizes the General Assembly to require that

coroners receive minimum training upon election to office. State law requires that a person who is

elected or appointed to the office of coroner for the first time to attend a training course for at least

40 hours using the curriculum developed by the Colorado Coroners Standards and Training (CCST)

board, which is overseen by the Department of Public Health and Environment. Within one year of

taking office, any person who is elected or appointed to the office of coroner for the first time must

obtain certification in basic medical-legal death investigation from the Colorado Coroners

Association or another training provider approved by the CCST board. State law also requires each

coroner to complete a minimum of 16 hours of in-service training provided by the Colorado

Coroners Association or by another training provider approved by the CCST board during each year

of the coroner's term. The CCST board has the authority to grant an extension of up to one year to

obtain certification or determine that a combination of education, experience, and training satisfies

the requirement to complete 16 hours of in-service training annually.

6 Local Government Handbook

County surveyor. The county surveyor is responsible for any surveying duties pertaining to the

county and for settling boundary disputes when directed by a court or when requested by interested

parties. The county surveyor establishes the boundaries of county property, including road

rights-of-way, and supervises construction surveys that impact the county. County surveyors also

create survey markers and monuments, and conduct surveys relating to toll roads and reservoirs.

State law requires that county surveyors meet the requirements to qualify as a professional land

surveyor and requires surveyors to file an official bond of $1,000 with the county clerk and recorder.

Salaries of County Officials

The Colorado Constitution requires the General Assembly to set the salary levels for county

commissioners, sheriffs, treasurers, assessors, clerk and recorders, and coroners. The General

Assembly is required to consider specific factors when fixing the compensation of county officers

and must set a level of compensation that reflects variations in the workloads and responsibilities of

each county officer.

The state constitution also provides that county officers cannot have their compensation changed

during their terms of office. Further, any change in compensation may occur only when the

compensation of all county officers within the same county is adjusted, or when the compensation

for the same county office in all of the counties of the state is increased or decreased.

County categorization. All Colorado counties are assigned a category — I through VI — for the

purpose of setting the salaries of elected county officials. In general, the counties in categories I

through III are larger counties that are required to pay higher salaries than counties in categories IV

through VI. The category assignments are based on factors including population, the number of

persons residing in the unincorporated areas of the county, assessed valuation of properties in the

county, motor vehicle registration, building permits, and other factors reflecting the workloads and

responsibilities of county officers. These categories are subject to change, based on factors like

population growth or property valuation. The salary schedule does not affect the city and county

governments of Broomfield and Denver, or the home rule counties (Pitkin and Weld) that are

authorized to set their own compensation rates.

In 2015, the General Assembly changed the categorization of counties for the purpose of setting

salaries. Specifically, four subcategories were added to each classification, for a total of

24 categories. All changes to county salaries were effective starting January 1, 2016, for all terms of

office beginning after this date. As a result, a county will be responsible for administering salaries

based on both categorizations until all terms that began prior to January 1, 2016, have expired.

County elected officials' salary commission. In 2015, an independent commission was required to

make recommendations to the General Assembly on the equitable and proper salaries to be paid to

county elected officials. The County Elected Officials' Salary Commission was repealed by the 2015

General Assembly, effective January 1, 2016.

Local Government Handbook 7

Terms beginning prior to January 1, 2016. The salaries of elected county officials for terms of office

that began prior to January 1, 2016, are summarized in Table 3. The counties that fall into each

category are shown in Table 4.

Table 3

Salaries of County Officials Whose Terms of Office Began Prior to January 1, 2016

County

Category

County

Commissioners

County

Sheriffs

County Treasurers,

Assessors, and Clerks

County

Coroners

County

Surveyors

$87,300

$111,100

$87,300

$5,500

$72,500

$87,700

$72,500

$44,200

$4,400

III

$58,500

$76,000

$58,500

$33,100

$3,300

$49,700

$66,600

$49,700

$22,100

$2,200

$43,800

$49,100

$43,800

$9,900

$1,100

$39,700

$46,500

$39,700

$9,000

$1,000

Source: Section 30-2-102 (2.2), C.R.S.

Table 4

Categories of Counties to Set Salaries of County Officials Whose Terms Began Prior to

January 1, 2016

County

Category

Counties

Adams, Arapahoe, Boulder, Douglas, El Paso, Jefferson, Larimer, Pueblo, and Weld*

Eagle, Fremont, Garfield, La Plata, Mesa, Pitkin*, Routt, and Summit

III

Alamosa, Archuleta, Chaffee, Clear Creek, Delta, Gilpin, Grand, Gunnison, Las Animas,

Logan, Moffat, Montezuma, Montrose, Morgan, Otero, Park, Rio Blanco, San Miguel, and

Teller

Custer, Elbert, Huerfano, Kit Carson, Lake, Ouray, Prowers, Rio Grande, Washington,

and Yuma

Baca, Bent, Cheyenne, Conejos, Costilla, Crowley, Dolores, Hinsdale, Lincoln, Mineral,

Phillips, Saguache, and San Juan

Jackson, Kiowa, and Sedgwick

Source: Section 30-2-102 (1), C. R. S.

*Home rule counties are authorized to set their own compensation rate.

Terms beginning on or after January 1, 2016. Senate Bill 15-288 established 24 categories — I-A

through VI-D — for the purposes of establishing the salaries of county officers whose terms begin on

or after January 1, 2016.

The General Assembly may move a county to another category after considering a county’s

population, persons residing in unincorporated areas, the assessed valuation of property in the

county, and motor vehicle registrations, building permits, military installations, and other factors

that may reflect the variations in workloads and responsibilities of county officers and the tax

resources of the counties. Prior to January 1 and every two years thereafter, the director of research

of Legislative Council is required to adjust the salaries of elected county officials for inflation and

post such adjusted salary amounts on the General Assembly's website.

8 Local Government Handbook

Government officials may not increase their salary for a current term. As a result, county officers

will not receive an increase in their salary, based on the categories in Table 5 and Table 6, until a new

term begins.

Table 5 shows the 2018 salaries of elected county officials for terms of office that began on or after

January 1, 2016.

Table 5

Salaries of County Officials Whose Terms of Office Began On or After January 1, 2016

County

Category

County

Commissioners

County

Sheriffs

County

Treasurers,

Assessors,

and Clerks

County

Coroners

County

Surveyors

I-A

$120,485

$153,332

$120,485

$7,591

I-B

$111,217

$141,537

$111,217

$7,007

I-C

$101,949

$129,742

$101,949

$6,423

I-D

$92,681

$117,947

$92,681

$5,839

II-A

$100,059

$121,037

$100,059

$61,001

$6,073

II-B

$92,362

$111,726

$92,362

$56,309

$5,605

II-C

$84,665

$102,416

$84,665

$51,617

$5,138

II-D

$76,968

$93,105

$76,968

$46,924

$4,671

III-A

$80,737

$104,889

$80,737

$45,682

$4,554

III-B

$74,527

$96,821

$74,527

$42,168

$4,204

III-C

$68,316

$88,753

$68,316

$38,654

$3,854

III-D

62,106

80,684

62,106

$35,140

$3,503

IV-A

$68,592

$91,916

$68,592

$30,501

$3,036

IV-B

$63,316

$84,846

$63,316

$28,155

$2,803

IV-C

$58,039

$77,775

$58,039

$25,808

$2,569

IV-D

$52,763

$70,705

$52,763

$23,462

$2,336

V-A

$60,449

$67,764

$60,449

$13,663

$1,518

V-B

$55,799

$62,551

$55,799

$12,612

$1,401

V-C

$51,149

$57,339

$51,149

$11,561

$1,285

V-D

$46,500

$52,126

$46,500

$10,510

$1,168

VI-A

$54,791

$64,176

$54,791

$12,421

$1,380

VI-B

$50,576

$59,239

$50,576

$11,466

$1,274

VI-C

$46,362

$54,303

$46,362

$10,510

$1,168

VI-D

$42,147

$49,366

$42,147

$9,555

$1,062

Source: Section 30-2-102, C.R.S.

Recent legislation. House Bill 16-1367 recategorized counties in regard to setting salaries for county

officials. HB 18-1242 modified the categories of four counties, which increased the salaries for each

county. Table 6 summarizes the categorization of counties under both bills. Several of these

categories are not currently applied to any counties and are therefore not included in Table 6;

however, a county could be moved to another category with future legislation.

Local Government Handbook 9

Table 6

Categories of Counties to Set Salaries of

County Officials Whose Terms Began On or After January 1, 2016

County

Category

Counties

I-A

Adams, Arapahoe, Boulder, Douglas, El Paso, Jefferson, Larimer, Pueblo, and Weld*

I-D

Mesa

II-A

Eagle, Garfield, La Plata, Routt, and Summit

II-C

Fremont and Pitkin*

III-A

Alamosa, Chaffee, Clear Creek, Gunnison, Moffat, Montrose, Morgan, Park, Rio Blanco,

San Miguel, and Teller

III-B

Archuleta, Delta, Gilpin, Grand, and Logan

III-C

Otero

III-D

Las Animas and Montezuma

IV-A

Custer, Elbert, Ouray, and Prowers

IV-B

Kit Carson, Lake, Washington, and Yuma

IV-C

Huerfano and Rio Grande

V-A

Baca, Conejos, Costilla, Lincoln, Mineral, Phillips, and San Juan

V-B

Crowley, Hinsdale, and Saguache

V-C

Bent and Dolores

V-D

Cheyenne

VI-C

Jackson and Sedgwick

VI-D

Kiowa

Source: Section 30-2-102 (1.5)(a), C. R. S.

* Home rule counties are authorized to set their own compensation rate (Pitkin and Weld Counties).

House Rule Counties

The Colorado Constitution enables the voters of a county to adopt a home rule charter providing for

the organization and structure of their county. A county charter may establish, either at the outset

or by subsequent amendment, its own structure of county government. This includes the number,

terms, qualification, duties, compensation, and method of selection of county officials and

employees. A county home rule charter does not provide the “functional” home rule powers found

in municipal charters, and, as subdivisions of the state, a home rule county must continue to provide

the county services required by law. Thus, state statute determines the functions, services, and

facilities provided by home rule counties. Currently, there are two home rule counties in Colorado:

Pitkin and Weld. Broomfield and Denver are also “home rule,” but have unique dual city/county

status and specific constitutional provisions. City and county governments are discussed further in

Section IV.

County Powers and Responsibilities

Mandatory services. Counties have the powers, duties, and authorities that are explicitly conferred

upon them by state law. Specific statutory responsibilities include the provision of jails, weed

10 Local Government Handbook

control, and establishment of a county or district public health agency to provide, at minimum,

health and human services mandated by the state.

Discretionary powers. Counties also have several discretionary powers to provide certain services

or control certain activities. Listed below are other commonly used powers or services that a board

of county commissioners is authorized to implement. Under state law, counties have the authority

to:

 provide veteran services;

 operate emergency telephone services;

 provide ambulance services;

 conduct law enforcement;

 operate mass transit systems;

 build and maintain roads and bridges;

 construct and maintain airports;

 lease or sell county-owned mineral and oil and gas rights;

 provide water and sewer services;

 control wildfire planning and response;

 promote agriculture research and protect agricultural operations;

 administer pest control; and

 operate districts for irrigation, cemeteries, libraries, recreation, solid waste and disposal, and

various types of improvement districts.

Under state law, a board of county commissioners is also authorized to control specific activities

through police powers or through licensing requirements. Some of the most common county

powers are used to regulate activities such as marijuana, trash removal, animal control, disturbances

and riots, and the discharge of firearms in unincorporated areas of urban counties. In other areas,

such as liquor licenses, landfills, and pest control, counties and the state share authority.

County Revenue Sources

Counties have the power to collect property and sales and use taxes, as well as to incur debt, enter

into contracts, and receive grants and gifts. While property taxes are the main source of county

revenue, counties may also collect other sources of revenue at the local level and receive state and

federal dollars.

County property taxes. Under Colorado law, property taxes, also called ad valorem taxes, may only

be assessed for local government services. Property taxes are paid on a proportion of a property’s

value. This assessed value of a property is determined by multiplying the actual value by the

assessment rate, and the property tax is determined by multiplying a property's assessed value by a

mill levy. A mill is one-tenth of a cent; or $1 of taxes for each $1,000 of assessed value. County

property tax levies are restricted by the 5.5 percent limit on annual growth of revenue in state law,

and the mill levy rate limit and the property tax revenue limit under the Taxpayer's Bill of Rights

(TABOR). According to the Department of Local Affairs' Division of Property Taxation, the largest

share of property tax revenue (50.1 percent) goes to support the state's public schools. County

Local Government Handbook 11

governments claim the next largest share (19.6 percent), followed by local and special districts

(18.9 percent), municipal governments (4.9 percent), and junior colleges (1.1 percent).

Debt. Counties can incur either revenue debt, based solely upon a specified revenue stream, or

general obligation debt, which constitutes a general obligation of the local government to repay the

debt. Counties may also enter into lease-purchase arrangements (as an alternative to debt financing)

to build major facilities such as justice centers.

Sales taxes. Sales taxes are levied in most counties. The tax is collected at no charge by the state

Department of Revenue and remitted monthly to the county.

Use taxes. Counties may also collect a use tax. A use

tax is levied on the retail price of certain tangible

personal property purchased outside a taxing

jurisdiction, but stored, used, or consumed within that

jurisdiction. Counties are limited to collecting a use

tax on construction and building materials and motor

vehicles. The purpose of a use tax is to equalize

competition between in-county and out-of-county vendors making wholesale purchases. If a county

has a use tax on construction and building materials, for example, a vendor is required to pay use

tax on the building materials purchased outside of the county and used within the county. When

this circumstance occurs, the county sales tax is not collected.

Revenues and Expenditures

Table 7 shows the total amounts of revenue received by Colorado counties in 2015, of which

36.4 percent is from property tax revenue, 15.3 percent is from sales and use taxes, and 12.7 is

percent from state and federal sources for social services. Table 8 shows the total amount of

expenditures spent by Colorado counties in 2015, including 20.1 percent on public safety,

17.0 percent on social services, 13.0 percent on public works, and 9.6 percent on capital outlay. 2015

is the most recent available data due to lag time between the end of the fiscal year and time it takes

to complete yearend auditing and additional time needed for DOLA to verify revenue and

expenditure actuals submitted by counties.

A use tax is levied on the retail price of

certain tangible personal property

purchased outside a taxing jurisdiction,

but stored, used, or consumed within that

jurisdiction.

12 Local Government Handbook

Table 7

2015 Revenue Totals for Colorado County Governments

Revenue Sources

Amount

% of Total

Local Tax Revenue

General Property

$1,378,122,753

36.4%

General Sales and Use

$579,751,418

15.3%

Specific Ownership

$116,684,511

3.1%

Other

$7,043,374

0.2%

Total Local Revenue

$2,081,602,056

55.0%

Intergovernmental Revenue

Social Services

$481,198,082

12.7%

Highway Users Tax

$199,414,920

5.3%

Conservation Trust Fund

$10,359,205

0.3%

Vehicle Registration Fees

$7,748,430

0.2%

Other Intergovernmental

Sources

$457,068,630

12.1%

Total Intergovernmental

Revenue

$1,155,789,267

30.5%

Other Tax Revenue

Service Charges

$360,852,826

9.5%

Licenses, Permits, and

Capital Fees

$63,799,547

1.7%

Fines and Forfeits

$7,886,571

0.2%

Enterprise Transfers

$2,447,770

0.1%

Miscellaneous

$111,320,026

2.9%

Total Other Tax Revenue

$546,306,740

14.4%

Total Revenue

$3,783,698,063

100.0%

Source: Department of Local Affairs.

Local Government Handbook 13

Table 8

2015 Expenditure Totals for Colorado County Governments

Local Expenditures

Amount

% of Total

Operating Expenditures

Public Safety

$768,207,517

20.1%

Social Services

$649,124,862

17.0%

General Government

$674,186,522

17.7%

Public Works

$497,380,191

13.0%

Health

$172,831,128

4.5%

Culture and Recreation

$165,213,659

4.3%

Judicial

$96,333,530

2.5%

Miscellaneous

$96,828,246

2.5%

Total Operating Expenditures

$3,120,105,655

81.7%

Other Expenditures

Capital Outlay

$365,023,720

9.6%

Transfer to Enterprises and

Outside Entities

$195,331,262

5.1%

Debt Service

$138,942,536

3.6%

Total Other Expenditures

$699,297,518

18.3%

Total Expenditures

$3,819,403,173

100.0%

Source: Department of Local Affairs.

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Local Government Handbook 15

Section III: Municipal Governments

Overview. There are 272 municipalities in Colorado, including 97 home rule municipalities, 172

statutory municipalities, 2 consolidated city and county governments, and 1 territorial charter

municipality. A brief description of each type of government follows.

Statutory Towns and Cities

Formation. Residents of unincorporated areas may form a municipal corporation under the

authority of state statutes. Municipalities formed under these laws, called statutory cities and

towns, are limited to exercising powers specifically granted to them by state law. In general,

ordinances of statutory towns and cities that conflict with state laws are invalid. Residents in areas

with 2,000 or fewer persons may form a statutory town, and residents in areas with more than 2,000

persons may form a statutory city. There are 12 statutory cities and 160 statutory towns in Colorado.

These statutory cities and towns are shown in the map below and a list can be found in Appendix A.

The small number of statutory cities reflects the preference of city residents for constitutional home

rule authority over statutory powers.

Map 2

Colorado Statutory Cities

16 Local Government Handbook

The process for forming a statutory town or city is similar. Residents must first file a petition for

incorporation with the district court of the county in which the municipality is to be located. The

petition must be signed by at least 150 registered electors who are landowners and residents of the

area to be incorporated. However, if the area is located in a county with a population of fewer than

25,000, 40 signatures are required. The court reviews the petition to determine whether the

proposed municipality satisfies statutory requirements. For example, the law prohibits an

incorporation election if the proposed area includes, on average, fewer than 50 persons per square

mile. The court will order an incorporation election after it determines that the proposed area for

incorporation satisfies statutory requirements. Incorporation occurs if a majority of the registered

electors vote to approve the incorporation.

If the area of proposed incorporation includes fewer than 500 registered electors, the board of county

commissioners may refuse to permit an incorporation election if it determines the proposal fails to

satisfy certain statutory requirements. For example, the board may refuse to permit an

incorporation election if the proposed incorporation is inconsistent with a county or regional

comprehensive plan.

Municipal powers. State law provides statutory cities and

towns a broad range of powers to address the needs of

their denser populations through self-government,

including administrative, police, and financial powers.

Administrative powers enable municipalities to fill

vacancies in municipal offices, appoint a board of health,

and provide ambulance, hospital, and other services.

Police powers enable municipalities to enforce local laws,

as well as enact measures to preserve and protect the

safety, health, and welfare of the community. These

powers enable municipalities to prohibit offensive or

unwholesome businesses within municipal limits or to compel such businesses to abate their

impacts. For example, Amendment 64, approved by the voters in 2012, allows towns and cities to

either regulate or prohibit the sale of recreational marijuana within their boundaries. Statutes

provide municipalities additional powers to finance municipal activities. Municipalities are also

granted significant authority to manage land use and growth.

Town governments. The legislative and corporate authority of statutory towns is vested in a board

of trustees that consists of a mayor and up to six trustees. The mayor and members of the board of

trustees are elected from the town at large. The mayor presides over board of trustees meetings and

has the same voting powers as other board members. However, a town may adopt an ordinance

that limits mayors to voting only when there is a tie vote of the board, provided the ordinance also

authorizes the mayor to veto spending ordinances. This limit also provides that the veto may be

overruled by a two-thirds vote of the board. The board of trustees is required to appoint a clerk,

treasurer, and town attorney, or adopt an ordinance that provides for the election of these offices.

The clerk is the custodian of municipal records. The board may also appoint a town administrator

to oversee staff and the daily operations of the town. Terms of the mayor and trustees are two years,

unless an ordinance is adopted to extend the terms to four years. Because they lack specific

Administrative powers enable

municipalities to fill vacancies in

municipal offices, appoint a board

of health, and provide ambulance,

hospital, and other services. Police

powers enable municipalities to

enforce local laws, as well as enact

measures to preserve and protect

the safety, health, and welfare of the

community.

Local Government Handbook 17

authority, statutory towns may not adopt a city council-city manager form of municipal

government.

City governments. The legislative and corporate authority of statutory cities is vested in an elected

mayor and city council. The mayor presides over city council meetings and has the same voting

powers as other board members. The mayor is responsible for supervising the conduct of municipal

officers and investigating complaints against them. As with statutory towns, cities may adopt an

ordinance that limits mayors to voting only when there is a tie vote of the board. The ordinance

must also authorize the mayor to veto spending ordinances that may be overruled by a two-thirds

vote of the board. Mayors are elected from the city at large. Members of the council are elected to

represent a specific ward. The city clerk and treasurer are elected from the city at large. However,

the city council may submit a proposal to the registered electors to change the city clerk and

treasurer to appointive offices. If approved by the voters, the appointment of the city clerk and

treasurer would be made by the city council. The city council may also submit a proposal to the

registered electors to return these offices to elective offices.

City council-city manager governments. Most Colorado municipalities with over 5,000 residents are

organized as city council-city manager municipalities. Under this form of government, the mayor

and the council primarily address policy matters, and a professional manager implements and

administers the council's policies. At least 5 percent of a city's registered electors must sign a

petition to cause an election to adopt a city council-city manager form of municipal government.

This petition specifies whether the mayor will be elected from among the members of the city

council or will be elected from the city at large. If the voters approve reorganizing as a city

council-city manager form of municipal government, the council appoints a city manager to

supervise the administration of the city and to ensure that city ordinances are enforced. The council

must choose a manager based on his or her executive and administrative qualifications. The city

manager does not need be a resident of the city or state at the time of appointment, but may be

required, by ordinance, to reside in the city after appointment. The council may not appoint a sitting

council member as city manager. The manager has the power to appoint and remove all officers and

employees in the administrative service of the city. The council is prohibited from directing the

hiring or removal of administrative officers and employees.

Home Rule Municipalities

Overview. The Colorado Constitution allows cities and towns to adopt a home rule charter. Home

rule charters have been adopted by 97 municipalities in Colorado. Home rule municipalities can be

seen in the map below and are listed in Appendix A. A home rule charter provides a city or town

with greater authority to regulate local and municipal matters than is available to statutory

municipalities. Most home rule municipalities have adopted the city council-city manager form of

municipal government.

18 Local Government Handbook

Map 3

Colorado Home Rule Municipalities

Map 4

Colorado Home Rule Municipalities Front Range Zoom

Local Government Handbook 19

Formation. The process for adopting, amending, and repealing home rule charters is specified in

state statute. Under state law, at least 5 percent of the registered electors of a municipality may

petition the municipality's governing body to hold a charter commission election. Alternatively, the

governing body may adopt an ordinance to cause a charter commission election. If approved by the

voters, the charter commission has 120 days to draft a home rule charter. The charter identifies the

municipality's powers, governing structure, terms of elected offices, budget and election procedures,

procedures for initiative and referendum of measures, and the process for the recall of officers.

Once approved by the commission, a charter must be submitted to the voters for their approval. If

rejected by the voters, the commission may draft another charter for consideration at a future

election. Rejection of the second charter by the voters results in the dissolution of the charter

commission. Home rule charters may be amended or repealed through similar procedures as the

creation of a charter. State law also provides a process for voters to adopt a home rule charter at the

time of incorporation.

Powers. A home rule charter provides a city or town with the greatest authority to regulate local

and municipal matters. In general, a home rule city's ordinances pertaining to local matters

supersede conflicting state laws. For example, the courts have determined that zoning is primarily a

matter of local concern. Consequently, a home rule municipality may adopt its own procedures to

rezone an area instead of following the statutory requirement pertaining to rezoning. State statute

also grants home rule municipalities additional powers. For example, the Local Government Land

Use Control Enabling Act allows home rule cities and towns to regulate activities that impact a

community or surrounding area, to provide planned and orderly use of land, and to protect the

environment.

Matters of local, state, and mixed concerns. State laws

may take precedence over conflicting home rule

ordinances when such issues are a matter of statewide

concern. For example, the Colorado Supreme Court

determined that a city ordinance imposing a total ban on

oil and gas development within the City of Greeley was illegal because it conflicted with "the

interest of the state in promoting the efficient and fair development, production, and utilization of

oil and gas resources in the state." According to a recent Colorado Supreme Court decision, a

standard test is not available for determining whether a matter is a local, state, or mixed concern.

Rather, the court has made such a determination on an ad hoc basis, "considering the totality of

circumstances.” For example, the court has identified several factors to be considered, including the

need for statewide uniformity and the extraterritorial impacts of municipal legislation. The court

may also consider whether the subject matter is traditionally governed by state or local government

and any state constitutional provisions that specifically address the issue.

Annexation

Annexation is the process whereby land that is adjacent to a municipality is incorporated into the

municipal boundaries. The Bill of Rights in the Colorado Constitution limits the authority of

State laws may take precedence over

conflicting home rule ordinances

when such issues are a matter of

statewide concern.

20 Local Government Handbook

municipalities to annex lands. Annexation of an unincorporated area may not occur unless one of

the following conditions is met:

 annexation has been approved by the majority vote of the landowners and the registered electors

in the area proposed to be annexed;

 the annexing municipality has received a petition for annexation signed by more than 50 percent

of landowners who own more than 50 percent of the area that is proposed to be annexed; or

 the area is entirely surrounded by, or is solely owned by, the annexing municipality.

The constitution allows the General Assembly to

establish annexation procedures under specific

conditions. It has used this authority to create three

annexation procedures: annexation initiative by petition

of landowners; annexation by election; and annexation

by ordinance. A brief description of these procedures

follows.

Requirements of land to be annexed. State statutes limit the type of land that may be annexed. Such

lands must be one-sixth contiguous with the existing municipal boundary. The land must also share

a community of interest with the annexing municipality; be urban or likely to become urban; and be

capable of being integrated with the annexing municipality. Consent of a land owner is required if

his or her land will be divided by annexation. A school district may be required to approve the

annexation if the annexation divides the district. Additionally, an annexation may not occur if it will

extend a municipal boundary more than three miles in any one year. The law also establishes a

process for annexing a parcel of land that is sought by different municipalities.

Petition for annexation by landowners. Individuals comprising more than 50 percent of the

landowners and owning more than 50 percent of an area of land may petition the governing body of

a municipality to annex their land. The municipality's governing body must then determine if the

proposed annexation satisfies statutory requirements. If the petition is found to be in compliance,

the governing body establishes a date for a public hearing on the annexation. At least 25 days prior

to that hearing, the municipality must prepare an impact report that includes maps, plans to finance

the annexation, plans to extend municipal services to the area, and the effects of the annexation on

local public school systems. After the public hearing, if the governing body determines that all

statutory requirements have been met, it may annex the territory without an election.

Petition for annexation election. Annexation may also occur by election in the area proposed for

annexation. Either 75 qualified electors or 10 percent of the qualified electors of an area, whichever

is less, may petition the governing body of a municipality to hold an annexation election. The

petition, maps, and statements regarding the area to be annexed must be filed with the municipal

clerk. The petition is reviewed by the governing body to determine if it complies with state law. If

the petition complies with all requirements, a public hearing is set and an impact report is created by

the municipality. The governing body may then call the annexation election. Three commissioners

are appointed by the district court to oversee the annexation election. Notice of the election must be

published at designated polling places and once a week for four weeks in a newspaper of general

The General Assembly has used this

constitutional authority to create

three annexation procedures:

annexation initiative by petition of

landowners; annexation by election;

and annexation by ordinance.

Local Government Handbook 21

circulation. All landowners, including corporate landowners, who are registered electors in the area

proposed to be annexed may vote in the annexation election.

Annexation by ordinance. State law creates a

streamlined process for annexing enclaves and lands that

are owned by the municipality. An enclave is an

unincorporated area entirely contained within the

boundaries of a municipality. Once an enclave has

existed for three years, it may be annexed by a municipal

ordinance. Annexation may only occur after notice of

the annexation is published in a newspaper of general

circulation in the area proposed to be annexed once a week for four weeks, with the first notice

published at least 30 days prior to the adoption of the ordinance. A municipality must satisfy

additional requirements to annex an enclave with a population over 100 people and more than

50 acres. To annex such areas, the municipality must form a nine-member annexation transition

committee to facilitate communication among the annexing municipality, affected counties, and

residents, business owners, and property owners within the enclave. The committee must include

two representatives of the annexing municipality, two representatives from the county or counties

where the enclave is situated, and five members who live, own a business, or own real property

within the enclave.

Discontinuance of Incorporation

Unless otherwise provided for in a home rule city's charter, state law outlines the process for how a

home rule or statutory city may discontinue its incorporation. The proceedings for discontinuance

of incorporation begin when a petition for discontinuance is filed with the district court of the

county where the municipality exists. The petition must be signed by at least 25 percent of the

registered electors of the municipality. Upon verification of the petition, the court will notify the

electors of the municipality of a vote at the next regular election on whether or not to discontinue the

incorporation of the municipality.

At least two-thirds of the electorate must vote to discontinue incorporation. After an affirmative

vote of the electorate, the governing body of the municipality is to make sure that all of the debts of

the municipality are paid and deposit any municipal documents or records with the county clerk

and recorder for safekeeping. The county clerk and recorder must then certify the discontinuance of

incorporation with the Secretary of State and provide notice within the county of the discontinuance.

Abandoned Municipalities

If a municipality has failed to hold elections or have any government activity for a period of five

years, the county attorney may ask the Secretary of State to determine the municipality abandoned

and discontinue its incorporation. If the Secretary of State determines that the municipality is

abandoned, the county clerk and recorder of the county in which the abandoned municipality is

An enclave is an unincorporated

area entirely contained within the

boundaries of a municipality. Once

an enclave has existed for three

years, it may be annexed by a

municipal ordinance.

22 Local Government Handbook

located must provide notice of its discontinuance within the county and maintain any of the

municipality's documents for safekeeping.

Financial Powers of Municipalities

Overview. State law provides municipalities with a variety of revenue-raising mechanisms to pay

for municipal expenses and infrastructure improvements. Municipal revenue sources primarily

include sales and use taxes and property taxes. Municipalities also may employ debt financing tools

authorized in state law.

Sales and use taxes. Sales and use taxes are the primary revenue sources for Colorado

municipalities. A sales tax is a tax levied on the sale of goods and services. A use tax is levied on

the retail purchase price of certain tangible personal property outside a taxing jurisdiction but

stored, used, or consumed within that jurisdiction. State law allows municipalities to collect a sales

or use tax if approved by their residents at an election. Most municipalities that collect a sales tax

also collect a use tax.

Property taxes. Most Colorado municipalities assess a

property tax. According to the Department of Local

Affairs' Division of Property Taxation, municipal

governments collect 4.9 percent of the property tax

collected in the state. A property tax is determined by

multiplying a property's assessed value by a mill levy.

A mill is one-tenth of a cent; or $1 of taxes for each

$1,000 of assessed value. County assessors determine property values, and municipalities set the

mill levies.

General obligation and revenue bonds. Municipalities may issue general obligation and revenue

bonds to finance buildings, recreational facilities, and other public infrastructure improvements.

General obligation bonds are secured by the municipality's authority to levy property taxes. In the

event of default, holders of general obligation bonds may compel a tax levy to satisfy the issuer’s

obligation on the defaulted bonds. Revenue bonds are used to pay for projects that generate income,

such as a water infrastructure improvements. Revenue bonds are repaid using the income

generated by the project. Municipalities may also issue sales and use tax revenue bonds. These

bonds are special, limited obligations that are payable solely from the revenue derived from a

municipality's sales and use tax. General obligation securities are considered more secure than

revenue bonds because of the municipality's obligation to repay the debt. Interest received from

municipal bonds is exempt from federal and Colorado income tax.

Certificates of participation. Certificates of participation (COPs) may also be used by municipalities

to pay for infrastructure improvements. COPs are a type of municipal debt which can be contracted

by cities without voter approval. Courts have ruled that, because of their structure, COPs do not

constitute long-term obligations of the issuing authority, and are therefore exempt from state and

local laws that require voter approval of long-term debt. COPs are leases divided or “certificated”

into shares. These shares are the certificates of participation that are sold to investors and represent

General obligation bonds are

secured by the municipality's

authority to levy property taxes…

Revenue bonds are repaid using the

income generated by the project.

Local Government Handbook 23

a proportionate interest in the right to receive revenues paid by the lessee (a municipality) to the

lessor/vendor. COPs, compared to other lease-purchases, are for a larger dollar amount, with a

longer term, and are usually rated by bond rating agencies.

Revenues and Expenditures

Table 9 shows the total amounts of revenue received by Colorado municipalities in 2015, including

52.4 percent from sales and use taxes, 9.6 percent from service charges, and 7.5 percent from

property tax revenue. Table 10 shows the total amounts of expenditures spent by Colorado

municipalities in 2015, including 28.5 percent on public safety, 17.9 percent on capital outlay, and

13.3 percent on culture and recreation. 2015 is the most recent available data due to lag time

between the end of the fiscal year and time it takes to complete yearend auditing and additional

time needed for DOLA to verify revenue and expenditure actuals submitted by municipalities

governments.

Table 9

2015 Revenue Totals for Colorado Municipalities

Revenue Sources

Amount

% of Total

Local Tax Revenue

General Sales and Use

$2,257,668,615

52.4%

General Property

$322,461,871

7.5%

Franchise

$127,682,408

3.0%

Specific Ownership

$26,750,487

0.6%

Employment Occupation

$13,760,323

0.3%

Other

$136,694,761

3.2%

Total Local Revenue

$2,885,018,465

66.9%

Intergovernmental Revenue

Highway Users Tax

$106,408,002

2.5%

Conservation Trust Fund

$28,556,900

0.7%

Vehicle Registration Fees

$11,046,035

0.3%

Cigarette Tax

$8,120,783

0.2%

Other Intergovernmental Sources

$388,755,086

9.0%

Total Intergovernmental Revenue

$542,886,806

12.6%

Other Tax Revenue

Service Charges

$413,500,536

9.6%

Licenses, Permits, and Capital Fees

$187,252,654

4.3%

Enterprise Transfers

$79,907,616

1.9%

Fines and Forfeits

$64,494,200

1.5%

Miscellaneous

$139,371,489

3.2%

Total Other Tax Revenue

$884,526,495

20.5%

Total Revenue

$4,312,431,766

100.0%

Source: Department of Local Affairs.

24 Local Government Handbook

Table 10

2015 Expenditure Totals for Colorado Municipalities

Local Expenditures

Amount

% of Total

Operating Expenditures

Public Safety

$1,181,921,072

28.5%

General Government

$688,696,119

16.6%

Culture and Recreation

$550,341,873

13.3%

Public Works

$481,182,657

11.6%

Judicial

$38,353,365

0.9%

Health

$33,769,942

0.8%

Miscellaneous

$137,336,504

3.3%

Total Operating Expenditures

$3,111,601,532

75.0%

Other Expenditures

Capital Outlay

$742,283,668

17.9%

Debt Service

$173,076,857

4.2%

Transfers to Enterprises and Outside

Entities

$122,339,075

2.9%

Total Other Expenditures

$1,037,699,600

25.0%

Total Expenditures

$4,149,301,132

100.0%

Source: Department of Local Affairs.

Local Government Handbook 25

Section IV: City and County Governments

A city and county is a distinct entity established under Article XX of the state constitution that

operates under a home rule charter and exercises the powers of municipal and county government.

These entities have powers similar to home rule municipalities to regulate local and municipal

matters. City and county governments are also responsible for providing the services required of

counties and county officers. Currently, Denver and Broomfield are the only city and county

governments in Colorado.

Establishment. The establishment of a city and county

occurs by a constitutional amendment. The General

Assembly may refer a constitutional amendment to the

voters by passing a concurrent resolution, or citizens may

place a measure on a statewide ballot through the

initiative process. For example, state voters approved a referendum to form the City and County of

Broomfield in 1998, which consolidated areas previously located in four counties: Adams, Boulder,

Jefferson, and Weld.

Revenues and Expenditures

Table 11 shows the total amounts of revenue received by city and county governments in 2015,

including 35.0 percent from sales and use taxes, 18.8 percent from general property taxes, and

13.1 percent from service charges. Table 12 shows the total amounts of expenditures spent by these

governments in 2015, including 31.4 percent on public safety, 10.6 percent on capital outlay, and

10.4 percent on culture and recreation.

Currently, Denver and Broomfield

are the only city and county

governments in Colorado.

26 Local Government Handbook

Table 11

2015 Revenue Totals for Colorado

City and County Governments

Revenue Sources

Amount

% of Total

Local Tax Revenue

General Sales and Use

$704,315,167

35.0%

General Property

$379,470,687

18.8%

Franchise

$49,181,930

2.4%

Specific Ownership

$28,586,104

1.4%

Employment Occupation

$48,293,000

2.4%

Other

$95,555,780

4.7%

Total Local Revenue

$1,305,402,668

64.8%

Intergovernmental Revenue

Social Services

$82,204,029

4.1%

Highway Users Tax

$20,995,949

1.0%

Conservation Trust Fund

$6,686,014

0.3%

Other Intergovernmental Sources

$123,012,952

6.1%

Total Intergovernmental Revenue

$232,898,944

11.6%

Other Tax Revenue

Service Charges

$264,489,652

13.1%

Licenses, Permits, and Capital Fees

$65,761,610

3.3%

Enterprise Transfers

$3,031,026

0.2%

Fines and Forfeits

$54,461,292

2.7%

Miscellaneous

$88,954,079

4.4%

Total Other Tax Revenue

$476,697,659

23.7%

Total Revenue

$2,014,999,271

100.0%

Source: Department of Local Affairs.

Local Government Handbook 27

Table 12

2015 Expenditure Totals for Colorado

City and County Governments

Local Expenditures

Amount

% of Total

Operating Expenditures

Public Safety

$584,323,849

31.4%

General Government

$340,637,082

18.3%

Culture and Recreation

$194,367,920

10.4%

Social Services

$134,906,426

7.3%

Public Works

$60,591,383

3.3%

Judicial

$45,735,331

2.5%

Health

$24,573,302

1.3%

Miscellaneous

$48,002,143

2.6%

Total Operating Expenditures

$1,433,137,436

77.0%

Other Expenditures

Debt Service

$177,518,725

9.5%

Capital Outlay

$197,886,271

10.6%

Transfers to Enterprises and Outside

Entities

$51,585,346

2.8%

Total Other Expenditures

$426,990,342

23.0%

Total Expenditures

$1,860,127,778

100.0%

Source: Department of Local Affairs.

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Local Government Handbook 29

Section V: Local Government Use and Planning Powers

Overview. In general, home rule governments have greater authority over land use and other types

of local matters than statutory local governments. However, state statutes grant land use and

planning powers to both home rule and statutory municipal and county governments. For example,

state law grants both municipal and county governments the authority to regulate impacts of new

developments that affect state interests, such as large water projects and natural hazards, including

flood plains and avalanche paths.

General Land Use and Planning Laws for Local Governments

Local Government Land Use Control Enabling Act. This act allows counties and municipalities to

regulate activities that impact a community or surrounding area to provide for the planned and

orderly use of land, and to protect the environment. The law also allows a local government to

provide for the phased development of services and regulate the location of activities and

development that may cause significant changes in population density.

House Bill 1041 powers. In 1974, the General Assembly

enacted House Bill 1041, the Areas and Activities of State

Interest Act, to ensure that the impacts of new

developments that affect state interests are considered

and mitigated. Areas of state interest include natural

hazards and significant historical, natural, or

archeological resources. Activities of state interest

include the construction of major new domestic water

and sewage treatment systems, waste disposal sites, and

highways. The act authorizes local governments,

specifically statutory and home rule municipalities and counties, to determine whether a

development impacts an area or activity of state interest and to regulate the development of such

projects according to legislatively defined criteria.

Municipal Land Use and Planning Powers

Statutory municipalities. Statutory municipalities are granted zoning and planning powers that are

similar to those granted to counties. For example, a municipal government may divide the city into

districts and regulate the location and use of buildings, structures, and land for trade, industry, and

other purposes.

Home rule municipalities. The state constitution provides the authority for a home rule

municipality to regulate local and municipal matters. State law further provides that a home rule

city's ordinances pertaining to local matters supersede conflicting state laws, and the courts have

determined that zoning is primarily a matter of local concern. Consequently, a home rule

municipality may adopt its own procedures for zoning. In general, a home rule city's ordinances

…state law grants both municipal

and county governments the

authority to regulate impacts of new

developments that affect state

interests, such as large water

projects and natural hazards,

including flood plains and

avalanche paths.

30 Local Government Handbook

that conflict with matters of state interest may be invalid. For example, the courts have determined

that the efficient production of oil and gas is a state interest, and local government land use policies

that interfere with this objective may be invalid.

County Land Use and Planning Powers

Zoning. A board of county commissioners may establish

zoning for all or part of the unincorporated area of a

county by dividing and classifying land according to its

intended use (e.g., residential, commercial, or

agricultural). This is accomplished by having the county

planning commission recommend a zoning plan for

consideration by the board. Once a zoning plan is approved, the board can amend any provision of

the county zoning regulations after submitting changes to the planning commission for review and

suggestions.

State law authorizes a county planning commission to enact a zoning plan for all or any part of the

unincorporated territory within the county. County zoning regulations promulgated under the

county planning code may include the classification of land uses and the distribution of land

development. Zoning plans typically identify the type and density of use that is appropriate for a

specific area. For example, a county may zone an area for agricultural activities. Other activities,

such as a commercial development, would be required to obtain a special use permit to be

constructed in that area. Counties are prohibited from adopting an ordinance that is in conflict with

any state statute; however, a county ordinance and statute may coexist as long as they do not

contain express or implied conditions that are in conflict with each other. If a conflict does exist, the

ordinance is preempted by state law.

County comprehensive plans. A county comprehensive plan or “master plan” is a planning

document intended to guide the growth and long-term development of the unincorporated areas of

a county. County comprehensive plans are advisory documents only and cannot bind decisions

made by a county planning commission or the board of county commissioners. State law requires

counties to adopt master plans if the county has a population of 100,000 or more, or a population

over 10,000 and a 10 percent growth rate in a five-year period. The advisory nature of a

comprehensive plan does not prohibit a county from denying a specific development application

based on noncompliance with the comprehensive plan, provided the plan is adopted legislatively by

the board and the plan is sufficiently specific to ensure consistent application. Additionally, a

county comprehensive plan can be a binding document if the board authorizes a comprehensive

plan, or any part of the plan through zoning, regulations, or land use codes.

Local Governments and the Power of Eminent Domain

The Colorado Constitution permits the taking of private property provided that just compensation is

awarded to the property owners and the taking is determined to be for a public use. State law

provides eminent domain powers to cities, towns, counties, urban renewal authorities, and various

County zoning regulations

promulgated under the county

planning code may include the

classification of land uses and the

distribution of land development.

Local Government Handbook 31

utilities and corporations for the purpose of providing public services through the construction,

improvement, or maintenance of public utilities and infrastructure.

For example, state law allows a

city, town, or city and county, to pass a resolution to establish, construct, extend, open, widen, or

alter any street, lane, bridge, sewer, tunnel, or subway; or to build, acquire, construct, or establish

any public building, public work, or public improvement. To do this, governmental entities have

the right of eminent domain to take, damage, condemn, or appropriate an individual’s private

property.

Colorado Urban Renewal Law. The Urban Renewal Law also grants eminent domain authority to

the state and local governments in order to prevent, remedy, or eliminate areas that are designated

as a slum or as blighted. A blighted area is defined as an area that "substantially impairs or arrests

the sound growth of a municipality, retards the provision of housing accommodations, or

constitutes an economic or social liability, and is a menace to the public health, safety, morals, or

welfare." At the local level, the power of eminent domain may be exercised through an urban

renewal authority or a downtown development authority, established by a municipality to prevent

blight or slum for public benefit. An authority may not acquire real property for an urban renewal

project unless the local governing body has approved an urban renewal plan. Additionally, in order

to authorize the use of eminent domain as a means to acquire property for an urban renewal project,

a governing body must prove that blight or slum conditions exist without regard to the economic

performance of the property.

A finding of blight by a local governing body must be determined

according to the presence of at least four factors specified in law, and the use of eminent domain by

an authority to acquire private property for the purpose of transferring the property to a private

party requires the presence of at least five of these listed factors.

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Local Government Handbook 33

Section VI: Special Districts

Overview. Special districts are local governments that provide services or infrastructure to promote

the health, safety, prosperity, security, and general welfare of the inhabitants of the district. The

Special District Act, in Title 32, C.R.S., comprises the legal framework for many different types of

special districts and specifies the services that may be provided. It also specifies the procedures to

form a district and district funding sources, and defines the composition of special district governing

bodies. According to DOLA, there are currently 2,306 Title 32 special districts in Colorado as of

November 2018, though the number regularly fluctuates as districts are created and dissolve.

There are several reasons why special districts are

created. Typically, special districts are created to evenly

divide the costs of services between all property owners

and residents within the district. Special districts also

provide the ability to finance larger infrastructure and

public facility projects, and the costs are repaid over time

as development occurs and property values increase. Lastly, special districts provide more

autonomy than local improvement districts that are directly created by a county or municipality to

address more short-term problems.

Initially, voters decide whether a special district should be formed and who will serve on the board

of directors. Once a special district is created, the district's board may levy taxes, charge fees, and

own property — consistent with the provisions of TABOR.

Types of Special Districts

State law provides for several types of special districts, both general and specific. Table 13 lists the

general types of special districts with general authority under the Special District Act. There are also

statutory districts that have been added to Title 32 to serve specific areas for a specific purpose

outlined in state law. Table 14 lists these types of districts that have been legislatively established

under Title 32.

Typically, special districts are

created to evenly divide the costs of

services between all property owners

and residents within the district.

34 Local Government Handbook

Table 13

General Types of Special Districts

Under the Special District Act

General Types of Districts

Ambulance Districts

Fire Protection Districts

Forest Improvement Districts

Health Assurance Districts

Health Service Districts

Mental Health Care Service Districts

Metropolitan Districts

Park and Recreation Districts

Sanitation Districts

Tunnel Districts

Water Districts

Water and Sanitation Districts

Source: Section 32-1-103, C.R.S.

Metropolitan districts. A metropolitan district is a type of special district that provides at least two

of the following services:

 fire protection;

 mosquito control;

 parks and recreation;

 safety protection;

 sanitation;

 solid waste disposal facilities or collection and transportation of solid waste;

 street improvement;

 television relay and translation;

 transportation; or

 water.

Currently, Colorado has over 1,500 metropolitan districts, with over 100 new metropolitan districts

formed recently. This growth mirrors the state's rapid population growth over the past decade.

Local Government Handbook 35

Table 14

Other Statutory Special Districts

Under the Special District Act

Special Statutory Districts

Statutory Authority

Moffat Tunnel Improvement District

Section 32-8-101, et seq., C.R.S.

Regional Transportation District

Section 32-9-101, et seq., C.R.S.

Three Lakes Water and Sanitation District

Section 32-10-101, et seq., C.R.S.

Urban Drainage and Flood Control District

Section 32-11-101, et seq., C.R.S.

Fountain Creek Watershed, Flood Control,

and Greenway District

Section 32-11.5-101, et seq., C.R.S.

Rail Districts

Section 32-12-101, et seq., C.R.S.

Scientific and Cultural Facilities District

Section 32-13-101, et seq., C.R.S.

Denver Metropolitan Major League

Baseball Stadium District

Section 32-14-101, et seq., C.R.S.

Metropolitan Football Stadium District

Section 32-15-101, et seq., C.R.S.

Forest Improvement Districts

Section 32-18-101, et seq., C.R.S.

Colorado New Energy Improvement

District

Section 32-20-101, et seq., C.R.S.

Organization and Oversight of Special Districts

Approval of service plans. Under state law, anyone interested in creating a special district must

submit a service plan to any governing body that would be included in the district. A service plan

outlines the proposed services, the plan for financing the services, estimated capital costs, and

proposed indebtedness. The municipality or county where the proposed district is located is

statutorily charged with reviewing and approving a district's service plan. The board of county

commissioners or the governing body of the municipality, whichever is applicable, is required to

conduct public hearings and make its decision in accordance with statutory requirements. A

resolution to approve a special district must be adopted by any applicable board of county

commissioners or governing body of a municipality. A decision of a board of county commissioners

or a governing body of a municipality regarding a special district's service plan is subject to judicial

review.

Specifically, a service plan must include:

 a description of the proposed services;

 a financial plan showing how proposed services are to be financed, including the proposed

operating revenue from property taxes for the first budget year;

 a schedule showing the years in which the district debt will be issued;

 a map of the district's boundaries;

 an estimate of population and valuation for assessment within the district;

 a description of facilities to be constructed;

36 Local Government Handbook

 an estimate of costs (land acquisition, engineering and legal services, administrative services,

proposed debt and interest rates, and other organizational and operational expenses); and

 proposed intergovernmental agreements for services.

Once approved, the service plan is a binding agreement between the district and the approving local

government that spans the life of the district. Any major modifications to the original service plan

must be authorized by the approving local government.

Special district board meetings. Official business of a special district board of directors must be

conducted in meetings that are open to the public and when a quorum of the board is present.

Notice of board of director meetings must be posted in at least three public locations in the district

and the office of the clerk and recorder in the county or counties where the district is located.

Elections. District board members must be eligible electors and are elected by other eligible electors

of the special district. An eligible elector of a special district is a person who has been registered

within the special district for at least 30 days. It also includes an individual, or his or her spouse,

who owns taxable real or personal property within the boundaries of a special district. Eligible

electors of special districts are entitled to sign the petition for organization, vote on the formation of

the district, and be elected to the board of directors. District elections are nonpartisan, must be held

on the Tuesday succeeding the first Monday of May in even-numbered years, and must be

conducted pursuant to the provisions of Colorado election laws. Under House Bill 18-1038, special

district elections will move to odd-numbered years beginning in 2023.

Term limits for special district boards of directors. Under term limit provisions in the Colorado

Constitution, members of special district boards of directors may not serve more than two

consecutive four-year terms. In addition, state law provides that at least four years must pass before

a previously elected board member can run again for the office. The voters of any political

subdivision, including special districts, may lengthen, shorten, or eliminate the limitations on terms

of office imposed by the constitution.

Recall of special district directors. A recall election allows voters to remove and replace an elected

official prior to the end of the official's term. A special district director must hold office for at least

six months before being subject to a recall election. Recall elections for special district boards of

directors are triggered when a petition is signed by the lesser of 300 eligible electors or 40 percent of

the eligible electors demanding the recall of the board member named in the petition. The grounds

for the recall are not open to judicial review.

Proponents have up to 60 days to gather signatures after a recall petition form is approved by the

election official. If the election official determines that a recall petition sufficiently meets all of the

requirements outlined in statute, it must be submitted to the special district’s Board of Directors at a

regular or special meeting. The recall election must be held 75 to 90 days after the date of this

meeting; if the meeting is held within 180 days of the regular special district election, it must be held

as a part of the regular election.

Annual budget. Each special district must submit a budget to the Division of Local Government on

an annual basis. The budget must contain revenues, expenditures, and fund balances. Each budget

Local Government Handbook 37

must also contain a message regarding the significant budget issues for the year, the basis of

accounting, and a description of leases to which the district is a party. A draft budget must be

presented to a district's board of directors by October 15, followed by a public hearing. The budget

document must then be adopted by December 31 — or December 15 if the district levies a property

tax — and submitted to the Division of Local Government by January 31 of the budget year. Special

district budgets are available for review at the special district's office and at the Division of Local

Government's Denver office.

Inactive districts. State law allows a special district to become inactive and later reactivate.

However, a special district may only designate itself as inactive if it is in a predevelopment stage

and the district has no:

 residents within its boundaries, other than those living within the boundaries prior to the

formation of the district;

 business or commercial ventures within its boundaries;

 general obligation or revenue debt;

 property tax mill levy in that fiscal year; or

 outstanding financial obligations or contracts.

During the period that a district is inactive, the district is exempt from certain requirements, such as

submitting an annual budget, audit reports, and service plans to state and local entities. Under state

law, inactive districts may not issue any debt, impose a mill levy, or conduct any official business

other than to conduct elections and to undertake procedures necessary to return to active status.

Dissolution of Special Districts

Dissolution by petition. Special district electors may petition the district's board of directors to hold

an election to determine whether to dissolve the district. The petition must be signed by at least

5 percent of the district's eligible electors or 250 eligible electors, whichever is less. For districts with

a population of at least 25,000, at least 3 percent of the eligible electors must sign the petition to

cause a dissolution election. The court will issue an order dissolving the district if a majority of

voters within the district approve the dissolution.

A majority of a special district's board of directors may also petition the court to dissolve the district.

The court may enter an order dissolving the district without an election if the district lies wholly

within the city limits of a municipality; has no financial obligations; and the board and governing

body of the municipality consent to the dissolution. However, the court must order a dissolution

election if the lesser of 10 percent or 100 voters within the district request an election. The court may

also order a dissolution election for a district that has outstanding financial obligations if it

determines that the plan for dissolution adequately provides for settlement of the outstanding debt.

Dissolution by administrative action. The Division of Local Government may initiate the

dissolution of a special district that fails to perform its statutory or service responsibilities. If a

district has no outstanding financial obligations, the division may initiate the dissolution of a district

that fails to:

38 Local Government Handbook

 hold or properly cancel a regular board of directors election;

 adopt a budget for two consecutive years;

 comply with the Local Government Audit Law for two consecutive years; or

 provide, or attempt to provide, any of the services for which the district was organized for two

consecutive years.

If the district fails to demonstrate that it has satisfied its statutory or service responsibilities, the

division must submit a declaration of dissolution to the district court. The court must determine

whether to certify the district dissolved within 30 days of receiving the division's declaration.

Reporting Requirements

Annual report on implementation of the service plan. Special districts created after July 1, 1991,

must file every year for five years after their organization a report about the implementation of the

service plan with the local government that approved their service plans. A special district must

continue to file an annual report for succeeding years if requested by the county or municipal

governing body. The annual report must also be filed with the Division of Local Government in the

Department of Local Affairs and the Office of the State Auditor. The State Auditor is required to

review the annual report and report to the Division of Local Government any apparent decrease in

the financial ability of the district to discharge its existing or proposed indebtedness in accordance

with the service plan. The division must confer with the district and the county or municipal

governing body regarding its financial condition.

Report to the State Auditor. Under the Local Government Audit Law, an annual audit of the

financial affairs of a special district must be completed by June 30 of each year and filed with the

Office of the State Auditor by July 31. This audit must include a financial statement that conforms

with generally accepted governmental accounting principles.

Five-year report. State law allows an approving local government to request special districts to

submit a detailed report on debt issuance and authorization activities every five years. This report is

described in statute as the "application for a quinquennial finding of reasonable diligence."

According to this law, an approving local government can prohibit a special district from issuing

new debt by reviewing the five-year report and determining that the service plan will not result in

the timely and reasonable discharge of the special district's general obligation debt.

Information provided to the electors of special districts. Each year a special district is required to

file a current and accurate map of its boundaries with the county clerk and recorder in each of the

counties in which the special district is located.

By January 15 of each year, the board of a special district must also provide notice to eligible electors

that includes the following information:

 the address and telephone number of the principal business office of the special district;

 the name and business telephone number of the manager or other primary contact person of the

special district;

Local Government Handbook 39

 the names of the members of the special district board, indicating each member whose office will

be on the ballot at the next regular special district election;

 the times and places designated for regularly scheduled meetings of the board during the year

and the place where notice of board meetings is posted;

 the current mill levy of the special district and the total ad valorem tax revenue received by the

district during the prior year;

 the date of the next regular special district election at which members of the board will be

elected;

 the procedure and time for an eligible elector of the special district to submit a self-

nomination form for election to the board;

 the address of any website on which the special district's election results will be posted; and

 information on the procedure for an eligible elector to apply for a permanent absentee voter

status with the special district.

Other types of improvement districts. Special districts that are created under the Special District Act

are often confused with other types of improvement districts formed by municipalities and counties

to provide certain amenities, like sidewalks. Unlike improvement districts, special districts have

political autonomy and may exist indefinitely while improvement districts are typically dissolved

once the improvement is complete and any debt incurred is paid off. For example, special

improvement districts (formed by municipalities) and local improvement districts (formed by

counties) provide a particular amenity in a localized area, and the costs of the improvements are

assessed directly against the benefitting property owners. A board of county commissioners or the

city council serves as the governing body of an improvement district, and the district typically

dissolves as soon as any debt incurred by the county or municipality on behalf of the district is paid

off.

Table 15 below identifies some improvement districts that are not governed by the Special District

Act, but are often confused with special districts. Business improvement districts, downtown

development authorities, and urban renewal authorities are formed as adjunct entities by

municipalities. Cemetery districts, library districts, pest control districts, and weed control districts

are formed by counties. Irrigation districts, water conservancy districts, and water conservation

districts are formed and governed by landowners. All of these types of districts are governed by

specific statutes and procedures distinct from the Special District Act.

40 Local Government Handbook

Table 15

Types of Districts that are not Governed

by the Special District Act

Type of District

Statutory Authority

Business Improvement Districts

Part 12 of Article 25 of Title 31, C.R.S.

Cemetery Districts

Part 8 of Article 20 of Title 30, C.R.S.

Conservation Districts

Part 1 of Article 70 of Title 35, C.R.S.

Downtown Development Authorities

Part 8 of Article 25 of Title 31, C.R.S.

Irrigation Districts

Articles 41, 42, and 43 of Title 37, C.R.S.

Library Districts

Part 1 of Article 90 of Title 24, C.R.S.

Local Improvement Districts

Part 6 of Article 20 of Title 30, C.R.S.

Pest Control Districts

Article 5 of Title 35, C.R.S.

Public Improvement Districts

Part 5 of Article 20 of Title 30, C.R.S.

Special Improvement Districts

Part 5 of Article 25 of Title 31, C.R.S.

Urban Renewal Authorities

Part 1 of Article 25 of Title 31, C.R.S.

Water Conservancy Districts

Article 45 of Title 37, C.R.S.

Local Government Handbook 41

Section VII: Public Schools

School Districts

School districts are local government entities that provide educational services for children in

preschool through 12th grade throughout the state. The Colorado Constitution requires the General

Assembly to provide for the establishment and maintenance of a thorough and uniform system of

free public schools throughout the state for all residents between the ages of 6 and 21 years, and

provides that one or more public schools must be maintained in each school district within the state

for at least three months in each year. There are currently 178 school districts in the state, with a

funded pupil count of 871,141. A list of Colorado school districts can be found in Appendix B.

School boards. Each school district is overseen by a

school board elected by the school district voters. The

board determines the instruction for the public schools

within the district. Specific duties of the board include

adopting policies and prescribing rules and regulations

that are necessary for the efficient administration of the affairs of the district. The school board hires

a superintendent to handle the administration of the district’s policies, approve the district’s annual

budget, and submit it to the appropriate county in order for sufficient property taxes to be levied to

fund the annual budget. Except for a few cases, school district boundaries are not contiguous with

municipal or county boundaries.

Funding for school districts. School districts are funded from a combination of federal, state, and

local sources, as illustrated in Table 16. The School Finance Act of 1994 establishes a formula that

calculates a per pupil funding amount for each school district based on the individual characteristics

of the district, such as the cost to live in the district and the number of students enrolled. Under the

act, each district's local portion, which is funded by local property taxes and specific ownership

taxes, is calculated first. Other local tax revenue may fund a portion of a school district’s operations

and capital expenditures. The state provides equalization funding that makes up the difference

between the local portion and the total funding amount set by the General Assembly through the

formula. The state also provides additional funding for specific programs including, but not limited

to, special education, gifted and talented, transportation, and competitive grant programs. Federal

funds are typically used to support specific programs or activities, such as special education, English

language proficiency, or student assessments. The following tables illustrate Colorado school

district revenues and expenditures in FY 2016-17.

There are currently 178 school districts

in the state, with a funded pupil count of

871,141.

42 Local Government Handbook

Table 16

Colorado School District Revenues, FY 2016-17

Revenue Sources

Revenue

% of All Funds

Local Revenue

Property Taxes

$3.9 billion

37.4%

Specific Ownership Taxes and Other

Local Revenue

$1.3 billion

12.5%

Total Local Revenue

$5.2 billion

49.9%

State Revenue

State Share of School Finance

$4.1 billion

39.2%

Other State Revenue

$454.3 million

4.3%

Total State Revenue

$4.6 billion

43.5%

Federal Revenue

Total Federal Revenue

$717 million

6.8%

Total School District Revenue

$10.5 billion

100.0%

Source: Colorado Department of Education.

Totals may not add up due to rounding.

Table 17

Colorado School District Expenditures, FY 2016-17

Expenditures

% of Total

Instruction

$5.6 billion

47.8%

Operations and Maintenance

$844.6 million

7.1%

Other Support Services

$839.8 million

7.1%

General Administration

$830.9 million

7.0%

Student Support Services

$505.6 million

4.3%

Food Services

$315.2 million

2.7%

Pupil Transportation

$307.6 million

2.6%

Other Expenditures

$2.6 billion

21.5%

Total School District Expenditures

$11.8 billion

100.0%

Source: Colorado Department of Education.

Local Government Handbook 43

Types of Public Schools

Public schools in Colorado are authorized to operate by either a school district or the Charter School

Institute (CSI). Online and charter schools may also be authorized by a district or the CSI.

Additionally, schools may be further designated as a magnet school, contract school, innovation

school, or an alternative education campus under current law or district practice.

The Colorado Department of Education (CDE) is responsible for implementing state and federal

education laws, dispersing funds, school accountability, and educator licensing for Colorado's

schools. The State Board of Education (SBE) is responsible for reviewing the attainment levels on

performance indicators demonstrated by each public school, each school district, and the CSI. The

governance and management of public schools is controlled by either the local board of education or

the board of directors of the charter school.

Online schools. Online schools deliver educational services via the internet. There are two main

types of online schools in the state: supplemental and full-time. Supplemental online programs

allow a traditional school to offer a more diverse composition of courses (e.g., a unique foreign

language or an advanced math topic). Full-time online schools may deliver services as a distinct

program within a traditional school, or as separate full-time school that operates exclusively in an

online format. Full-time online schools may be single-district schools (i.e., the school offers

educational services primarily to students and families within the school district), or as multi-district

schools, which enroll students statewide. Full-time online education programs are authorized either

by a local school district, the CSI, or by a board of cooperative educational services, all of which

must be accredited by the state.

Charter schools. The Charter School Act gives parents,

teachers, and community members the ability to create a

partially autonomous school within a school district.

Charter schools are governed by an independent board

of directors and generally have greater flexibility in

curriculum, staff, fiscal management, and school

operations than traditional public schools. According to

the CDE, there were 250 charter schools operating in

Colorado in 2017-18, serving over 120,000 full-time students and representing over 13 percent of the

total K-12 enrollment in the state. Of these charter schools, 208 were authorized by school districts,

and 42 were authorized by the CSI.

Magnet schools. Magnet schools are administered by school districts to provide a certain focus,

such as music, math, or science, or to provide a specific educational program, such as a Montessori

school.

Contract schools. Districts are allowed under current law to contract with nongovernmental entities

to provide educational services.

According to the CDE, there were

250 charter schools operating in

Colorado in 2017-18, serving over

120,000 full-time students and

representing over 13 percent of the

total K-12 enrollment in the state.

44 Local Government Handbook

Innovation schools. Innovation schools were authorized to operate by the General Assembly in

2008. This legislation specified that any public school could submit an innovation plan to its local

school board to implement innovative practices to improve student outcomes and to be designated

as an innovation school. Innovation schools can request waivers from some state laws and

regulations, which requires approval by the SBE. They can also request waivers from district

policies, which requires approval of their local school board. Collective bargaining agreement

provisions can also be waived with approval from at least 60 percent of the members of the

collective bargaining unit. Innovation schools remain under the supervision of the local school

board. There were 98 innovation schools statewide in FY 2017-18. Denver Public Schools has the

largest number of innovation schools, with 49.

Alternative education campuses. Certain schools can be designated by the SBE as an alternative

education campus if they meet criteria specified in state law. In general, these schools have a

specialized mission and serve special needs or at-risk student populations. Because of the unique

circumstances and challenges faced by students in these schools, the accountability standards differ

from other public schools in the state. In FY 2017-18, 92 schools had been designated as alternative

education campuses.

Local Government Handbook 45

Section VIII: Initiative and Referendum Process for Local

Governments

Municipal initiatives and referendum. The Colorado Constitution reserves the initiative and

referendum powers for the registered electors of municipalities. Municipalities may regulate the

process for exercising the initiative and referendum process. However, under the constitution, no

city or town council can require more than 10 percent of the municipality's registered electors to

order a referendum from the city or town council, and no more than 15 percent of its electors may be

required to propose an initiative.

State law provides general requirements for municipal initiatives, referenda, and referred measures

if the subject is not addressed through a municipal charter, ordinance, or resolution. According to

state law, any proposed measure can be submitted to the legislative body of any municipality by

filing a petition signed by at least 5 percent of the registered electors of a city or town. The proposed

measure may be adopted without alteration by the legislative body or referred, in its original form,

to the registered electors of the municipality at a regular or special election. The measure takes

effect if a majority of the registered electors vote in its favor.

State law further regulates the form of petitions, petition circulation, protests, and other elements of

the initiative and referendum process. Case law has held that legislative actions are subject to

initiative and referendum provisions, while actions that are administrative or quasi-judicial in

nature are not.

County initiatives and referendum. The same initiative and referendum powers that are provided

for cities and towns are not extended to Colorado counties. However, any county home rule charter

is required to include initiative and referendum procedures for a home rule county.

Additionally, state law specifically allows county voters, by initiative or referenda, to:

 determine whether a home rule charter commission should be elected;

 amend a county home rule charter;

 change the method of electing county commissioners in counties over 70,000 in population; or

 increase or decrease the number of county commissioners between three and five in counties

over 70,000 in population.

A board of county commissioners may also refer questions to county voters regarding whether to

prohibit the operation of marijuana centers, approve the creation of improvement districts within

specific areas of a county, or to determine whether certain services, like a county library, should be

provided. A board of county commissioners is also required to submit specific fiscal issues to

county voters. For example, a board of county commissioners must seek voter approval on

questions related to county debt or questions regarding retaining excess revenue under the

requirements of TABOR.

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Local Government Handbook 47

Section IX: Term Limits and Recall of Local Elected Officials

Term Limits

Colorado voters approved a constitutional amendment in 1994 that imposed term limits on local

officials. This amendment limited any non-judicial elected official of any county, city and county,

city, town, school district, service authority, or any other political subdivision of the state to no more

than two consecutive terms in office, or no more than three consecutive terms that are two years or

less in duration.

According to state law, county elected officials are

elected for four-year terms. The elected officials of a

statutory municipality are elected to two-year terms,

unless extended to four-year terms through an

ordinance.

State law allows voters to lengthen, shorten,

or eliminate any term limits for elected officials through

an election coordinated with the county clerk of each

county in which the local government is located. Also,

any city, county, or city and county with home rule authority can determine whether term

limitations are placed on elected officials.

Recall

A recall election allows voters to remove and replace an elected official prior to the end of the

official's term. Eligible electors of any political subdivision may initiate the recall of an elected

official by signing a petition that calls for a recall and demands the election of a successor to the

officer named in the petition. While any local or state elected official in Colorado may be recalled,

recall elections occur mostly at the local level.

Under state law, a recall petition must contain a general statement explaining the reason for the

recall, which is not open to review. Local elected officers are not subject to recall until they have

held office for at least six months or if they are in the final six months of their term. Additionally,

only one recall petition and election can be filed against the same official during his or her term,

unless a subsequent petition gathers enough signatures to equal 50 percent of the votes cast at the

last preceding general election for all of the candidates for the office held by the current officer.

Recall elections are triggered when the required number of registered voters sign a recall petition.

For county and municipal elected officials, the required number of signatures is 25 percent of the

votes cast for candidates for that office in the preceding election. In the case of a recall of

nonpartisan officers in other political subdivisions, such as special districts, a petition must be

signed by the lesser of 300 eligible electors or 40 percent of the eligible electors of the political

subdivision.

All recall proponents have up to 60 days to gather signatures after a petition form is approved by the

appropriate election official. Signatures on petitions can be protested, which results in a hearing by

State law allows voters to lengthen,

shorten, or eliminate any term limits

for elected officials through an

election coordinated with the county

clerk of each county in which the

local government is located.

48 Local Government Handbook

the election official, but any protest hearing must be concluded within 30 days after the protest is

filed.

In the case of recalling municipal officers, the governing body of a statutory city or town must set a

date for a recall election between 30 to 90 days from when the petition is deemed sufficient.

However, if a general election is to be held within 180 days after a petition is deemed sufficient, the

recall election must be held as part of the general election.

Other local governing boards must set a date for a recall election between 45 to 75 days from when

the petition is deemed sufficient. However, if a general election is to be held within 90 days after a

petition is deemed sufficient, the recall election must be held as a part of the general election.

Local Government Handbook 49

Appendix A: Colorado Municipalities

City

County

City

County

Consolidated City and County

Broomfield

Broomfield County

Denver

Denver County

Home Rule Municipalities

Municipality

County

Municipality

County

Alamosa

Alamosa County

Gypsum

Eagle County

Arvada

Adams County, Jefferson

County

Hayden

Routt County

Aspen

Pitkin County

Holyoke

Phillips County

Aurora

Adams County, Arapahoe

County, Douglas County

Johnstown

Larimer County, Weld

County

Avon

Eagle County

Kiowa

Elbert County

Black Hawk

Gilpin County

La Junta

Otero County

Boulder

Boulder County

Lafayette

Boulder County

Breckenridge

Summit County

Lakewood

Jefferson County

Brighton

Adams County, Weld County

Lamar

Prowers County

Burlington

Kit Carson County

Larkspur

Douglas County

Canon City

Fremont County

Littleton

Arapahoe County, Douglas

County, Jefferson County

Carbondale

Garfield County

Lone Tree

Douglas County

Castle Rock

Douglas County

Longmont

Boulder County, Weld

County

Cedaredge

Delta County

Louisville

Boulder County

Centennial

Arapahoe County

Loveland

Larimer County

Central City

Clear Creek County, Gilpin

County

Manitou Springs

El Paso County

Cherry Hills Village

Arapahoe County

Minturn

Eagle County

Colorado Springs

El Paso County

Monte Vista

Rio Grande County

Commerce City

Adams County

Montrose

Montrose County

Cortez

Montezuma County

Morrison

Jefferson County

Craig

Moffat County

Mount Crested Butte

Gunnison County

Crested Butte

Gunnison County

Mountain View

Jefferson County

Dacono

Weld County

Mountain Village

San Miguel County

Delta

Delta County

New Castle

Garfield County

Dillon

Summit County

Northglenn

Adams County, Weld County

Durango

La Plata County

Ophir

San Miguel County

Edgewater

Jefferson County

Ouray

Ouray County

Englewood

Arapahoe County

Pagosa Springs

Archuleta County

Evans

Weld County

Parachute

Garfield County

Federal Heights

Adams County

Parker

Douglas County

Fort Collins

Larimer County

Pueblo

Pueblo County

Fort Morgan

Morgan County

Rico

Dolores County

Fountain

El Paso County

Ridgway

Ouray County

Frisco

Summit County

Rifle

Garfield County

Fruita

Mesa County

Sanford

Conejos County

Glendale

Arapahoe County

Sheridan

Arapahoe County

Glenwood Springs

Garfield County

Silt

Garfield County

Golden

Jefferson County

Silverthorne

Summit County

Grand Junction

Mesa County

Snowmass Village

Pitkin County

Greeley

Weld County

Steamboat Springs

Routt County

Greenwood Village

Arapahoe County

Sterling

Logan County

Gunnison

Gunnison County

Telluride

San Miguel County

50 Local Government Handbook

Appendix A: Colorado Municipalities (Cont.)

Municipality

County

Municipality

County

Home Rule Municipalities (Cont.)

Thornton

Adams County, Weld County

Wheat Ridge

Jefferson County

Timnath

Larimer County

Windsor

Larimer County, Weld

County

Trinidad

Las Animas County

Winter Park

Grand County

Vail

Eagle County

Woodland Park

Teller County

Ward

Boulder County

Wray

Yuma County

Westminster

Adams County, Jefferson

County

Yuma

Yuma County

Statutory Cities and Towns

City/Town

County

City/Town

County

Aguilar

Las Animas County

Deer Trail

Arapahoe County

Akron

Washington County

Del Norte

Rio Grande County

Alma

Park County

Dinosaur

Moffat County

Antonito

Conejos County

Dolores

Montezuma County

Arriba

Lincoln County

Dove Creek

Dolores County

Ault

Weld County

Eads

Kiowa County

Basalt

Eagle County, Pitkin County

Eagle

Eagle County

Bayfield

La Plata County

Eaton

Weld County

Bennett

Adams County, Arapahoe

County

Eckley

Yuma County

Berthoud

Larimer County, Weld County

Elizabeth

Elbert County

Bethune

Kit Carson County

Empire

Clear Creek County

Blanca

Costilla County

Erie

Boulder County, Weld

County

Blue River

Summit County

Estes Park

Larimer County

Bonanza

Saguache County

Fairplay

Park County

Boone

Pueblo County

Firestone

Weld County

Bow Mar

Arapahoe County, Jefferson

County

Flagler

Kit Carson County

Branson

Las Animas County

Fleming

Logan County

Brookside

Fremont County

Florence

Fremont County

Brush

Morgan County

Fort Lupton

Weld County

Buena Vista

Chaffee County

Fowler

Otero County

Calhan

El Paso County

Foxfield

Arapahoe County

Campo

Baca County

Fraser

Grand County

Castle Pines

Frederick

Weld County

Center

Rio Grande County, Saguache

County

Garden City

Weld County

Cheraw

Otero County

Genoa

Lincoln County

Cheyenne Wells

Cheyenne County

Gilcrest

Weld County

Coal Creek

Fremont County

Granada

Prowers County

Cokedale

Las Animas County

Granby

Grand County

Collbran

Mesa County

Grand Lake

Grand County

Columbine Valley

Arapahoe County

Green Mountain Falls

El Paso County, Teller

County

Crawford

Delta County

Grover

Weld County

City of Creede

Mineral County

Hartman

Prowers County

Crestone

Saguache County

Haswell

Kiowa County

Cripple Creek

Teller County

Haxtun

Phillips County

Crook

Logan County

Hillrose

Morgan County

Crowley

Crowley County

Holly

Prowers County

De Beque

Mesa County

Hooper

Alamosa County

Local Government Handbook 51

Appendix A: Colorado Municipalities (Cont.)

City/Town

County

City/Town

County

Statutory Cities and Towns (Cont.)

Hot Sulphur Springs

Grand County

Palmer Lake

El Paso County

Hotchkiss

Delta County

Paoli

Phillips County

Hudson

Weld County

Paonia

Delta County

Hugo

Lincoln County

Peetz

Logan County

Idaho Springs

Clear Creek County

Pierce

Weld County

Ignacio

La Plata County

Pitkin

Gunnison County

Iliff

Logan County

Platteville

Weld County

Jamestown

Boulder County

Poncha Springs

Chaffee County

Julesburg

Sedgwick County

Pritchett

Baca County

Keenesburg

Weld County

Ramah

El Paso County

Kersey

Weld County

Rangely

Rio Blanco County

Kim

Las Animas County

Raymer

Weld County

Kit Carson

Cheyenne County

Red Cliff

Eagle County

Kremmling

Grand County

Rockvale

Fremont County

La Jara

Conejos County

Rocky Ford

Otero County

LaSalle

Weld County

Romeo

Conejos County

La Veta

Huerfano County

Rye

Pueblo County

Lake City

Hinsdale County

Saguache

Saguache County

Lakeside

Jefferson County

Salida

Chaffee County

Las Animas

Bent County

San Luis

Costilla County

Leadville

Lake County

Sawpit

San Miguel County

Limon

Lincoln County

Sedgwick

Sedgwick County

Lochbuie

Adams County, Weld County

Seibert

Kit Carson County

Log Lane Village

Morgan County

Severance

Weld County

Lyons

Boulder County

Sheridan Lake

Kiowa County

Manassa

Conejos County

Silver Cliff

Custer County

Mancos

Montezuma County

Silver Plume

Clear Creek County

Manzanola

Otero County

Silverton

San Juan County

Marble

Gunnison County

Simla

Elbert County

Mead

Weld County

South Fork

Rio Grande County

Meeker

Rio Blanco County

Springfield

Baca County

Merino

Logan County

Starkville

Las Animas County

Milliken

Weld County

Stratton

Kit Carson County

Moffat

Saguache County

Sugar City

Crowley County

Montezuma

Summit County

Superior

Boulder County, Jefferson

County

Monument

El Paso County

Swink

Otero County

Naturita

Montrose County

Two Buttes

Baca County

Nederland

Boulder County

Victor

Teller County

Norwood

San Miguel County

Vilas

Baca County

Nucla

Montrose County

Vona

Kit Carson County

Nunn

Weld County

Walden

Jackson County

Oak Creek

Routt County

Walsenburg

Huerfano County

Olathe

Montrose County

Walsh

Baca County

Olney Springs

Crowley County

Wellington

Larimer County

Orchard City

Delta County

Westcliffe

Custer County

Ordway

Crowley County

Wiggins

Morgan County

Otis

Washington County

Wiley

Prowers County

Ovid

Sedgwick County

Williamsburg

Fremont County

Palisade

Mesa County

Yampa

Routt County

Territorial Charter Municipality

Georgetown

Clear Creek County

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Local Government Handbook 53

Appendix B: Colorado School Districts

School District

County

School District

County

Academy

El Paso

East Grand

Grand

Adams 12

Adams, Broomfield

East Otero

Otero

Agate

Elbert

East Yuma

Yuma

Aguilar

Las Animas

Eaton

Weld

Akron

Washington

Edison

El Paso, Pueblo, Lincoln

Alamosa

Elbert

Archuleta

Elizabeth

Elbert

Arickaree

Washington

Ellicott

El Paso

Arriba-Flagler

Kit Carson

Englewood

Arapahoe

Aspen

Pitkin

Estes Park

Larimer

Ault-Hghlnd

Weld

Falcon

(School District 49)

El Paso

Aurora

Arapahoe, Adams

Florence

Logan

Bayfield

La Plata

Fort Lupton

Morgan

Bennett

Adams

Fountain

El Paso

Bethune

Kit Carson

Fowler

Otero

Big Sandy

Elbert

Frenchman

Fremont

Boulder

Boulder, Broomfield

Ft Morgan

Garfield

Branson

Las Animas

Genoa-Hugo

Lincoln

Briggsdale

Weld

Gilcrest

Weld

Brighton

Adams

Gilpin

Brush

Morgan

Granada

Prowers

Buena Vista

Chaffee

Greeley

Weld

Buffalo

Logan

Gunnison

Burlington

Kit Carson

Hanover

El Paso

Byers

Arapahoe

Harrison

El Paso

Calhan

El Paso

Haxtun

Phillips

Campo

Baca

Hayden

Routt

Canon City

Fremont

Hi Plains

Hinsdale

Centennial

Conejos

Hinsdale

Kit Carson

Center

Saguache, Rio Genade,

Alamosa

Hoehne

Las Animas

Cheraw

Otero

Holly

Prowers

Cherry Creek

Arapahoe

Holyoke

Phillips

Cheyenne Mountain

El Paso

Huerfano

Cheyenne R-5

Cheyenne

Idalia

Yuma

Clear Creek

Ignacio

La Plata

Colorado Springs

El Paso

Jefferson

Jefferson, Broomfield

Commerce City

Adams

Johnstown

Weld

Cotopaxi

Fremont

Julesburg

Sedgwick

Creede

Mineral

Karval

Lincoln

Cripple Creek

Teller

Keenesburg

Weld

Crowley

Kim

Las Animas

Debeque

Mesa, Garfield

Kiowa

Elbert

Deer Trail

Arapahoe

Kit Carson

Cheyenne

Del Norte

Rio Grande

La Veta

Huerfano

Delta

Delta, Gunnison, Montrose,

Mesa

Lake

Denver

Lamar

Prowers

Dolores

Las Animas

Bent

Dolores

Montezuma

Lewis-Palmer

El Paso

Douglas

Liberty

Yuma

Durango

La Plata

Limon

Lincoln

Eads

Kiowa

Littleton

Arapahoe

Eagle

Lone Star

Washington

54 Local Government Handbook

Appendix B: Colorado School Districts (Cont.)

School District

County

School District

County

Mancos

Montezuma

Strasburg

Adams

Manitou Springs

El Paso

Stratton

Kit Carson

Manzanola

Otero

Summit

Mapleton

Adams

Swink

Otero

Mcclave

Bent

Telluride

San Miguel

Meeker

Rio Blanco

Thompson

Larimer

Mesa Valley

Mesa

Trinidad

Las Animas

Miami-Yoder

El Paso, Elbert, Lincoln

Valley

Logan

Moffat

Vilas

Baca

Moffat

Saguache

Walsh

Baca

Monte Vista

Rio Grande

Weldon

Morgan

Montezuma

West End

Montrose

West Grand

Grand

Mtn Valley

Saguache

West Yuma

Yuma

North Conejos

Conejos

Westcliffe

Custer

North Park

Jackson

Westminster

Adams

Norwood

San Miguel

Widefield

El Paso

Otis

Washington

Wiggins

Morgan

Ouray

Wiley

Prowers

Parachute

Garfield

Windsor

Weld

Park

Woodland Park

Teller

Pawnee

Weld

Woodlin

Washington

Peyton

El Paso

Plainview

Kiowa

Plateau

Logan

Plateau

Mesa

Platte Canyon

Park

Platte Vly

Sedgwick

Platte Vly

Weld

Poudre

Larimer

Prairie

Weld

Primero

Las Animas

Pritchett

Baca

Pueblo City

Pueblo

Pueblo Rural

Pueblo

Rangely

Rio Blanco

Ridgway

Ouray

Rifle

Garfield

Roaring Fork

Garfield

Rocky Ford

Otero

Salida

Chaffee

Sanford

Conejos

Sangre Decristo

Alamosa

Sargent

Rio Grande

Sheridan

Arapahoe

Sierra Grande

Conejos

Silverton

San Juan

South Conejos

Conejos

South Routt

Routt

Springfield

Baca

St. Vrain

Boulder, Weld, Larimer,

Broomfield

Steamboat Springs

Routt