Colo. Rev. Stat. § 39-1.5-101
Current through Acts effective through 7/1/2024 of the 2024 Legislative Session
The general assembly hereby finds and declares that energy development operations and mineral extraction or conversion operations should be authorized to prepay ad valorem taxes to local governments for expenditure on capital improvements in order to meet additional public service demands created by such operations.
C.R.S. § 39-1.5-101