Section 24-75-201.1 - Restriction on state appropriations - legislative declaration - definitions(1)(a)(I) For the fiscal year 1978-79 and each fiscal year thereafter ending with the fiscal year 1990-91, state general fund appropriations shall be limited to seven percent over the previous year plus such moneys as are necessary for reappraisals of any class or classes of taxable property for property tax purposes as required by section 39-1-105.5, C.R.S. The base for the calculation of the limitation on the increase in general fund appropriations for the fiscal year 1986-87 shall be state general fund appropriations for the fiscal year 1985-86 plus the amount appropriated for tax relief and for the cost of bringing civil actions pursuant to the federal "Comprehensive Environmental Response, Compensation, and Liability Act of 1980" for the fiscal year 1985-86.(II) Except as otherwise provided for in subparagraphs (III) and (IV) of this paragraph (a), for the fiscal year 1991-92 and each fiscal year thereafter ending with the fiscal year 2008-09, the total state general fund appropriations shall be limited to such moneys as are necessary for reappraisals of any class or classes of taxable property for property tax purposes as required by section 39-1-105.5, C.R.S., plus the lesser of:(A) An amount equal to five percent of Colorado personal income; or(B) Six percent over the total state general fund appropriations for the previous fiscal year.(II.5) Except as otherwise provided in subparagraphs (III) and (IV) of this paragraph (a), for the fiscal year 2009-10 and each fiscal year thereafter, the total state general fund appropriations shall be limited to such moneys as are necessary for reappraisals of any class or classes of taxable property for property tax purposes as required by section 39-1-105.5, C.R.S., plus an amount equal to five percent of Colorado personal income.(III) The limitation on the level of state general fund appropriations set forth in subparagraphs (II) and (II.5) of this paragraph (a) shall not apply to: (A) Any state general fund appropriation which, as a result of any requirement of federal law, is made for any new program or service or for any increase in the level of service for an existing program beyond the existing level of service;(B) Any state general fund appropriation which, as a result of any requirement of a final state or federal court order, is made for any new program or service or for any increase in the level of service for an existing program beyond the existing level of service; or(C) Any state general fund appropriation of any moneys which are derived from any increase in the rate or amount of any tax or fee which is approved by a majority of the registered electors of the state voting at any general election.(IV)(A) The limitation on the level of state general fund appropriations as set forth in subparagraphs (II) and (II.5) of this paragraph (a) may be exceeded for a given fiscal year upon the declaration of a state fiscal emergency by the general assembly. A state fiscal emergency may be declared by the passage of a joint resolution which is approved by a two-thirds majority vote of the members of both houses of the general assembly and which is approved by the governor in accordance with section 39 of article V of the state constitution.(B) Any funds appropriated in a given fiscal year which exceed the limitation on state general fund appropriations established by subparagraphs (II) and (II.5) of this paragraph (a) because of the declaration of a state fiscal emergency by the general assembly pursuant to sub-subparagraph (A) of this subparagraph (IV) shall not be included in the calculation of the maximum level of state general fund appropriations pursuant to sub-subparagraph (B) of subparagraph (II) of this paragraph (a) for subsequent fiscal years.(V) No state cash fund appropriation which either supplants any state general fund appropriation or, if not made, would necessitate a state general fund appropriation shall be made in order to circumvent the limitation on the level of state general fund appropriations set forth in subparagraphs (II) and (II.5) of this paragraph (a). The provisions of this subparagraph (V) shall not apply to any state cash fund appropriation: (A) Which authorizes an increase in expenditures necessary to offset an increase in costs to provide an existing program or service due to inflation or any increase in the number of recipients which does not result from any requirement of state law which either enlarges an existing class of recipients or adds a new class of recipients; or(B) Which is funded by user charges that do not exceed the cost of the goods or services provided, and the purchase of such goods or services by the user is voluntary.(VI) If the general assembly significantly restructures the method by which elementary, secondary, or postsecondary education in this state is financed, the general assembly shall examine the limitation on the level of state general fund appropriations set forth in this section and shall determine whether said limitation should be modified in light of such restructuring.(VII) For purposes of this paragraph (a), unless the context otherwise requires: (A) "Colorado personal income" means the total personal income for Colorado, as defined and officially reported by the bureau of economic analysis in the United States department of commerce, for the calendar year preceding the calendar year immediately preceding a given fiscal year.(B) "Increase in the level of service for an existing program" does not include any increase in expenditures necessary to offset an increase in costs to provide such service due to inflation or any increase in the number of recipients of such service unless such increase results from any requirement of federal law which either enlarges an existing class of recipients or adds a new class of recipients.(C) "Requirement of federal law" means any federal law, rule, regulation, executive order, guideline, standard, or other federal action which has the force and effect of law and which either requires the state to take action or does not directly require the state to take action but will, according to federal law, result in the loss of federal funds if state action is not taken to comply with such federal action.(D) "State cash fund appropriation" means any appropriation of moneys which are not general fund moneys and which are the result of the collection of any fee authorized by law.(b) For the fiscal year 1984-85, any amount of general fund revenues in excess of seven percent plus such moneys as are necessary for reappraisals of any class or classes of taxable property for property tax purposes as required by section 39-1-105.5, C.R.S., and after retention of unrestricted general fund year-end balances of one hundred million dollars, shall be placed in a special reserve fund to be utilized for tax relief, for capital construction as defined in section 24-30-1301 (2), for construction, maintenance, and repair of highways, for water projects, and for the cost of bringing civil actions pursuant to the federal "Comprehensive Environmental Response, Compensation, and Liability Act of 1980".(c)(V) For the fiscal year 1989-90 and each fiscal year thereafter ending with the fiscal year 1990-91, fifty percent of general fund revenues in excess of general fund appropriations, after retention of the reserve as required by paragraph (d) of this subsection (1), shall be transferred to the capital construction fund as of the last day of the fiscal year. The general assembly may appropriate such funds for capital construction purposes during the regular legislative session next following the actual transfer of moneys thereto; except that, for the fiscal year 1989-90 only, the general assembly may appropriate such funds during the regular legislative session held in 1990 for the purpose of alleviating prison overcrowding for the fiscal year 1989-90 or for any future fiscal year and may appropriate such funds for any other capital construction purposes during the regular legislative session next following the actual transfer of moneys to the capital construction fund. General fund revenues in excess of general fund appropriations and the required reserve which are not transferred to the capital construction fund as specified in this subparagraph (V) shall be available for appropriation for the fiscal year in which the excess is realized or for any future fiscal year, subject to the limitation on general fund appropriations set forth in paragraph (a) of this subsection (1). For the purposes of applying this subparagraph (V) to the fiscal years 1990-91 and 1991-92, the required reserve shall be considered four percent of the amount appropriated for expenditure from the general fund, notwithstanding the actual percentage reserve requirement specified in subparagraph (IV) of paragraph (d) of this subsection (1).(c.5)(I) (Deleted by amendment, L. 2002, p. 1005, § 1, effective August 7, 2002.)(II) (Deleted by amendment, L. 2009, (SB 09-228), ch. 2257, p. 2257, § 7, effective July 1, 2009.)(d) For each fiscal year, unrestricted general fund year-end balances must be retained as a reserve in the following amounts:(I) For fiscal years 1985-86 and 1986-87, five percent of the amount appropriated for expenditure from the general fund for the fiscal year;(II) For the fiscal year 1987-88, six percent of the amount appropriated for expenditure from the general fund for that fiscal year;(III) For the fiscal year 1988-89 and each fiscal year thereafter ending with the fiscal year 2011-12, except for the fiscal years 1990-91, 1991-92, 1992-93, 2001-02, 2002-03, 2003-04, 2006-07, 2008-09, 2009-10, and 2010-11, as provided in subparagraphs (IV), (V), (VI), (VII), (VIII), (IX), (X), (XI), and (XI.5) of this paragraph (d), four percent of the amount appropriated for expenditure from the general fund for that fiscal year;(IV) For the fiscal years 1990-91 and 1991-92, three percent of the amount appropriated for expenditure from the general fund for that fiscal year. The additional amount of general fund moneys made available for appropriation by the reduction in the required reserve from four percent to three percent for the fiscal year 1990-91, as provided in this subparagraph (IV), may be appropriated only for the purpose of alleviating prison overcrowding, and any such appropriation shall not be subject to the limitation on general fund appropriations set forth in paragraph (a) of this subsection (1). The additional amount of general fund moneys made available for appropriation by the reduction in the required reserve from four percent to three percent for the fiscal year 1991-92, as provided in this subparagraph (IV), may be appropriated for any lawful purpose.(V) For the fiscal year 1992-93, three percent of the amount appropriated for expenditure from the general fund for that fiscal year reduced by fourteen million dollars. The additional amount of general fund moneys made available for appropriation by the reduction in the required reserve from four percent to the amount provided in this subparagraph (V) may be appropriated during the fiscal year 1992-93 for any lawful purpose.(VI) For the fiscal year 2001-02, no percentage of the amount appropriated for expenditure from the general fund for that fiscal year, as no reserve shall be required for said fiscal year. The additional amount of general fund moneys made available for appropriation by the elimination of the required reserve from four percent for the fiscal year 2001-02, as provided in this subparagraph (VI), may be appropriated for any lawful purpose.(VII) and (VIII) Repealed.(IX) For the fiscal year 2006-07, if the resources of the general fund are inadequate to meet the reserve required by subparagraph (III) of this paragraph (d), the state controller shall accrue a transfer from the capital construction fund to the general fund in the amount necessary to meet the reserve requirement of subparagraph (III) of this paragraph (d) up to thirty million dollars. The requirements of this subparagraph (IX) shall be applied before the requirements of section 39-26-123 (4)(a)(VI)(B), C.R.S.(X) For the fiscal year 2008-09: (A) Except as otherwise provided in sub-subparagraph (B) of this subparagraph (X), two percent of the amount appropriated for expenditure from the general fund for that fiscal year. The additional amount of general fund moneys made available for appropriation by the reduction in the required reserve from four percent to two percent may be appropriated during the fiscal year 2008-09 for any lawful purpose.(B) If the revenue estimate prepared for the fiscal year 2008-09 in accordance with section 24-75-201.3 (2) in June of 2009 indicates that general fund expenditures for that fiscal year based on appropriations then in effect will exceed the amount of general fund revenues available, excluding the reserve required by sub-subparagraph (A) of this subparagraph (X), upon written order, the governor may further reduce the required reserve from two percent to either a lower percentage or to a zero percentage as is necessary to cover to the greatest extent possible any appropriations then in effect made from the general fund for which general fund moneys would not otherwise be available comprising such reserve.(XI) For the fiscal year 2009-10, two percent of the amount appropriated for expenditure from the general fund for that fiscal year. The additional amount of general fund moneys made available for appropriation by the reduction in the required reserve from four percent to two percent may be appropriated during the fiscal year 2009-10 for any lawful purpose.(XI.5) For the fiscal year 2010-11, two and three-tenths percent of the amount appropriated for expenditure from the general fund for that fiscal year. The additional amount of general fund moneys made available for appropriation by the reduction in the required reserve from four percent to two and three-tenths percent may be appropriated during the fiscal year 2010-11 for any lawful purpose. Notwithstanding any provision of law to the contrary, on the date on which the state controller publishes the comprehensive annual financial report of the state for the fiscal year 2010-11, the state treasurer shall transfer the general fund surplus designated in accordance with section 24-75-201 (1) for the fiscal year 2010-11, which represents the unrestricted general fund balance after the applicable amount of reserve required pursuant to this subparagraph (XI.5), as follows:(A) Except as otherwise provided in sub-subparagraph (B) of this subparagraph (XI.5), the general fund surplus shall be transferred to the state education fund created in section 17 (4) of article IX of the state constitution.(B) An amount equal to the additional estimated revenue shall be transferred to the state public school fund created in section 22-54-114, C.R.S.; except that the transfer pursuant to this sub-subparagraph (B) shall not exceed sixty-seven million five hundred thousand dollars. For purposes of this sub-subparagraph (B), "additional estimated revenue" means the amount by which the June 2011 estimate of general fund revenue prepared by the office of state planning and budgeting for the 2010-11 fiscal year exceeds the March 2011 estimate of general fund revenue prepared by the office of state planning and budgeting for the 2010-11 fiscal year.(XII) For the fiscal year 2012-13, five percent of the amount appropriated for expenditure from the general fund for that fiscal year;(XIII) For the fiscal year 2013-14, five percent of the amount appropriated for expenditure from the general fund for that fiscal year;(XIV) For the fiscal year 2014-15, six and one-half percent of the amount appropriated for expenditure from the general fund for that fiscal year;(XVII) For the fiscal year 2015-16, an amount equal to five and six-tenths percent of the amount appropriated for expenditure from the general fund for that fiscal year minus the total amount credited to the reserve created in section 39-29-107.8 in accordance with section 39-29-107.8 (2)(a);(XVIII) For the fiscal year 2016-17, six percent of the amount appropriated for expenditure from the general fund for that fiscal year;(XVIII.5) For the fiscal year 2017-18, six and one-half percent of the amount appropriated for expenditure from the general fund for that fiscal year;(XIX) For the fiscal year 2018-19, seven and twenty-five one-hundredths percent of the amount appropriated for expenditure from the general fund for that fiscal year;(XX) For the fiscal year 2019-20, three and seven one-hundredths percent of the amount appropriated for expenditure from the general fund for that fiscal year;(XXI) For the fiscal year 2020-21, two and eighty-six one-hundredths percent of the amount appropriated for expenditure from the general fund for that fiscal year;(XXII) For the fiscal year 2021-22, thirteen and four-tenths percent of the amount appropriated for expenditure from the general fund for that fiscal year; and(XXIII)(A) Except as otherwise provided in subsection (1)(d)(XXIII)(B) of this section, for the fiscal year 2022-23, and each fiscal year thereafter, fifteen percent of the amount appropriated for expenditure from the general fund for that fiscal year.(B) For the fiscal year 2023-24 and each fiscal year thereafter until the escrow money is released as set forth in section 23-40-107, the amount of the reserve described in subsection (1)(d)(XXIII)(A) of this section for that fiscal year reduced by forty-one million two hundred fifty thousand dollars. As used in this subsection (1)(d)(XXIII)(B), "escrow money" has the same meaning as set forth in section 23-40-107 (1)(c).(2) The basis for the calculation of the reserve as specified in this section includes all appropriations for expenditure from the general fund for such fiscal year, except for any appropriations for:(a) Expenditure from the general fund due to a state fiscal emergency as provided for in subparagraph (IV) of paragraph (a) of subsection (1) of this section;(e)(I) Expenditures from the healthy school meals for all program general fund exempt account created in section 22-82.9-210 (2).(II) This subsection (2)(e) is repealed, effective July 1, 2025. | | | | appropriation from | | |
| item & subtotal | total | general fund | general fund exempt | cash funds | reappropriated funds | federal funds |
| $ | $ | $ | $ | $ | $ | $ |
(3) Any reimbursement made by a county to the state for the cost incurred by the state in reappraising any class or classes of taxable property for property tax purposes for which reimbursement is required by section 39-1-105.5, C.R.S., shall be made to the state treasurer, who shall, upon receipt thereof, credit the amount of such reimbursement to the state general fund.Amended by 2024 Ch. 429,§ 6, eff. 6/5/2024.Amended by 2024 Ch. 429,§ 5, eff. 6/5/2024.Amended by 2024 Ch. 143,§ 3, eff. 5/1/2024.Amended by 2024 Ch. 133,§ 14, eff. 4/29/2024.Amended by 2023 Ch. 89,§ 5, eff. 4/20/2023.Amended by 2021 Ch. 150, § 1, eff. 5/17/2021.Amended by 2021 Ch. 134, § 3, eff. 5/13/2021.Amended by 2020 Ch. 209, § 1, eff. 6/30/2020.Amended by 2020 Ch. 117, § 2, eff. 6/22/2020.Amended by 2018 Ch. 357, § 2, eff. 8/8/2018.Amended by 2017 Ch. 264, § 77, eff. 5/25/2017.Amended by 2017 Ch. 168, § 1, eff. 4/28/2017.Amended by 2016 Ch. 289, § 1, eff. 6/10/2016.Amended by 2016 Ch. 153, § 26, eff. 7/1/2016.Amended by 2016 Ch. 136, § 1, eff. 5/4/2016.Amended by 2015 Ch. 137, § 1, eff. 8/5/2015.Amended by 2015 Ch. 179, § 3, eff. 5/11/2015.Amended by 2014 Ch. 378, § 48, eff. 6/6/2014.Amended by 2014 Ch. 129, § 1, eff. 4/21/2014.Amended by 2013 Ch. 155, § 1, eff. 4/29/2013.L. 77: Entire section amended, p. 1794, § 6, effective July 1. L. 79: Entire section amended, p. 1450, § 45, effective July 3. L. 80: Entire section amended, p. 728, § 29, effective May 1. L. 83: Entire section amended, pp. 1005, 2100, §§ 1, 15, effective July 1. L. 84: (1) amended and (3) added, p. 732, § 1, effective May 1. L. 85: (1) amended, p. 920, § 1, effective February 19; (1) and (2) amended, p. 285, § 4, effective May 23; (1) and (2) amended, p. 1269, § 11, effective May 30. L. 87: (1)(c), (1)(d)(I), and (1)(d)(II) amended, p. 1107, § 1, effective April 22; (1)(c)(III) amended, p. 1558, § 9, effective July 1. L. 88: (1)(d)(II) amended and (1)(d)(III) added, p. 982, § 1, effective June 21. L. 89, 1st Ex. Sess.: (1)(c)(I) amended, p. 18, § 2, effective June 1; (1)(c)(IV) added, p. 18, § 2, effective July 1. L. 90: (1)(c)(I) amended and (1)(c)(V) added, p. 1267, § 1, effective April 3; (1)(c)(V), (1)(d)(III), and (2) amended and (1)(d)(IV) added, pp. 1269, 1270, §§ 2, 3, effective June 8. L. 91: (1)(d)(III) and (1)(d)(IV) amended, p. 835, § 1, effective April 9; (1)(c)(V) amended, p. 845, § 1, effective April 11; (1)(a), (1)(c)(V), and (2) amended and (1)(c.5) added, p. 908, § 1, effective June 7. L. 92: (1)(d)(III) and (1)(d)(IV) amended, p. 1074, § 1, effective February 25; (1)(d)(III) and (1)(d)(IV) amended and (1)(d)(V) added, p. 554, § 35, effective May 28. L. 93: (1)(c.5) amended, p. 1857, § 1, effective July 1. L. 94: (1)(c.5)(II)(A) and (1)(c.5)(II)(B) amended, p. 1806, § 1, effective May 31. L. 95: (1)(c.5)(II)(B) amended and (1)(c.5)(II)(B.5) added, p. 1260, § 2, effective June 3. L. 96: (1)(c.5)(II)(B) amended and (1)(c.5)(II)(B.7) added, p. 1875, § 5, effective June 6. L. 2000: (4) added, p. 493, § 2, effective July 1. L. 2001: (4)(c) amended, p. 589, § 1, effective May 30. L. 2002: (1)(d)(III) amended and (1)(d)(VI) added, p. 387, § 1, effective April 30; (1)(d)(VI) amended, p. 681, § 1, effective May 28; (4)(a.5) added and (4)(b)(IV) amended, p. 1779, § 44, effective June 7; (1)(c)(I) to (1)(c)(IV) repealed and (1)(c.5)(I), (1)(c.5)(II)(A), (1)(c.5)(II)(B), (1)(c.5)(II)(B.5), and (1)(c.5)(II)(B.7) amended, pp. 1006, 1005, §§ 2, 1, effective August 7. L. 2003: (1)(d)(III) amended and (1)(d)(VII) added, p. 1520, § 1, effective May 1; (4)(a.5)(I) and (4)(a.5)(II) amended and (4)(a.5)(IV) added, p. 2136, § 34, effective May 22; (1)(d)(VII) amended, p. 2437, § 2, effective June 5. L. 2004: (1)(d)(III) amended and (1)(d)(VIII) added, p. 959, § 1, effective May 21; (4)(a.5)(I) and (4)(a.5)(II) amended and (4)(a.5)(V) and (4)(a.5)(VI) added, p. 1393, § 13, effective May 28. L. 2005: (1)(c.5)(II)(B) amended and (1)(c.5)(II)(B.8) added, p. 1024, § 1, effective June 2. L. 2006: (4)(b)(V) and (4)(c) amended, p. 675, § 15, effective April 28; (4)(c) amended, p. 1602, § 2, effective July 2. L. 2007: (4)(a) and (4)(b)(V)(A) amended, p. 631, § 8, effective April 26; (1)(d)(III) amended and (1)(d)(IX) added, p. 1927, § 2, effective June 1. L. 2008: (4) repealed, p. 1068, § 14, effective July 1. L. 2009: (1)(d)(III) amended and (1)(d)(XI) added, (SB 09-277), ch. 963, p. 963, § 1, effective May 1; (1)(d)(III) amended and (1)(d)(X) added, (SB 09-219), ch. 1758, p. 1758, § 1, effective June 1; (1)(a)(II), IP(1)(a)(III), (1)(a)(IV), IP(1)(a)(V), (1)(c.5)(II), IP(1)(d), and (1)(d)(III) amended and (1)(a)(II.5), (1)(d)(XII) to (1)(d)(XVI), and (1)(e) added, (SB 09-228), ch. 410, pp. 2257, 2259, §§ 7, 8, 9, effective July 1. L. 2011: (1)(d)(III) amended and (1)(d)(XI.5) added, (SB 11 -156), ch. 19, p. 19, § 1, effective March 9; (1)(d)(XI.5) amended, (SB-230), ch. 305, p. 1466, § 5, effective June 9. L. 2012: (1)(e) amended, (SB 12-168), ch. 817, p. 817, § 1, effective May 24. L. 2013: (1)(d)(XII), (1)(e)(I), (1)(e)(II), (1)(e)(III)(B), and (2) amended, (SB 13-237), ch. 502, p. 502, § 1, effective April 29. L. 2014: IP(1)(d) and (1)(d)(XIV) amended and (1)(d)(XV), (1)(d)(XVI), and (1)(e) repealed, (HB 14-1337), ch. 453, p. 453, § 1, effective April 21; (1)(b) amended, (HB 14-1387), ch. 1845, p. 1845, § 48, effective June 6. L. 2015: (2) amended, (SB 15-211), ch. 586, p. 586, § 3, effective May 11; (2) amended, (SB 15-251), ch. 417, p. 417, § 1, effective August 5. L. 2016: (1)(d)(XIV) amended and (1)(d)(XVII) added, (HB 16-1419), ch. 402, p. 402, § 1, effective May 4; (1)(d)(XVII) amended, (SB 16-218), ch. 1172, p. 1172, § 1, effective June 10; (1)(d)(VII) and (1)(d)(VIII) repealed, (HB 16-1408), ch. 472, p. 472, § 26, effective July 1. L. 2017: (1)(d)(XIV) amended and (1)(d)(XVIII) added, (SB 17-266), ch. 615, p. 615, § 1, effective April 28; IP(1)(d) and (1)(d)(XVII) amended, (SB 17-294), ch. 1405, p. 1405, § 77, effective May 25. L. 2018: (1)(d)(XIV) and (1)(d)(XVIII) amended, (1)(d)(XIX) added, and (2)(b) and (2)(c) repealed, (SB 18-276), ch. 2121, p. 2121, § 2, effective August 8. L. 2020: (2)(d) added, (HB 20-1417), ch. 490, p. 490, § 2, effective June 22; (1)(d)(XIV), (1)(d)(XVIII), and (1)(d)(XIX) amended and (1)(d)(XVIII.5), (1)(d)(XX), (1)(d)(XXI), and (1)(d)(XXII) added, (HB 20-1383), ch. 1021, p. 1021, § 1, effective June 30. (1) Amendments to subsection (1)(c)(V) by House Bill 91-1262 and Senate 91-209 were harmonized.
(2) Amendments to subsection (4)(c) by House Bill 06-1375 and House Bill 06-1398 were harmonized.
(3) Amendments to subsection (1)(d)(III) by Senate Bills 09-219, 09-228, and 09-277 were harmonized.
(4) Subsection (1)(d)(XI) was numbered as (1)(d)(X) in Senate Bill 09-277 but has been renumbered on revision for ease of location.
(5) Amendments to subsection (2) by SB 15-251 and SB 15-211 were harmonized.
(1) For the legislative declaration contained in the 1990 act amending subsections (1)(c)(V), (1)(d)(III), and (2) and enacting subsection (1)(d)(IV), see section 1 of chapter 188, Session Laws of Colorado 1990. For the legislative declaration in HB 14-1387, see section 1 of chapter 378, Session Laws of Colorado 2014. (2) For state fiscal policies relating to section 20 of article X of the state constitution, see article 77 of this title. (3) For the federal "Comprehensive Environmental Response, Compensation, and Liability Act of 1980", see 42 U.S.C. §9601 et seq. (4) For the legislative declaration in SB 15-211, see section 1 of chapter 179, Session Laws of Colorado 2015. (5) For the legislative declaration in SB 18-276, see section 1 of chapter 357, Session Laws of Colorado 2018. (6) For the legislative declaration in SB 21-178, see section 1 of chapter 134, Session Laws of Colorado 2021.