Digest of Bills - 2002

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GOVERNMENT - LOCAL

S.B. 02-97 Housing authorities - subject to provisions governing city housing authorities - appropriation. Provides that the property of a multijurisdictional housing authority or a county housing authority shall be exempt from taxes and special assessments on the same basis and subject to the same conditions as provided for city housing authorities.

        Modifies the existing definitions of "federal government" and "project".

        Makes the act applicable only with respect to taxable years beginning after December 31, 2000.

        Appropriates $11,155 to the department of education for the implementation of this act and adjusts the 2002 general appropriation act by decreasing the appropriation to the division of housing, Colorado affordable housing construction grants and loans program by said amount.

APPROVED by Governor June 7, 2002        
EFFECTIVE June 7, 2002

S.B. 02-103 Improvement districts of local general purpose governments. With respect to county public improvement districts, county local improvement districts, municipal special improvement districts, and municipal improvement districts, specifies that an eligible elector shall include a natural person designated by an owner of taxable real or personal property in the district that is designated by such owner to vote for such person. Specifies certain requirements for such designation to be effective.

        With respect to a county public improvement district, specifies that, at such time as all of the territory included within an existing district that has no outstanding indebtedness or bonds is annexed or incorporated into a municipality, the governing body of the municipality shall exercise all duties of the governing body of the district but continue to act as if it were the board of county commissioners.

        With respect to county public improvement districts and municipal improvement districts:

•          Specifies that the organizational petition for the establishment of said district shall set forth the names of 3 persons who shall represent the petitioners instead of 3 electors as is specified under existing law.
•          Deletes language concerning the issuance of bonds as among the types of acts or proceedings for which the specified statutes of limitation are to apply.

        With respect to a municipal improvement district, clarifies that authorization of the board of said district to issue bonds shall be by duly adopted resolution of the board of the district.

        With respect to a county local improvement district, upon dissolution of said district, authorizes any moneys remaining to the credit of such district that have not been transferred to a special surplus and deficiency fund to be used for any county purpose as determined by the board of county commissioners.

        With respect to county local improvement districts and municipal special improvement districts:

•          Authorizes such district to be formed for the purpose of constructing, installing, or acquiring any public improvement, with specified exceptions, so long as the county or municipality that forms the district is authorized to provide such improvement under the county's or municipality's home rule charter or ordinance passed pursuant to such charter, if any, or the laws of this state.
•          Specifies that any owner of any property not in default as to any installment or payment who pays the whole of the unpaid principal due on an assessment may be assessed a prepayment premium not to exceed 3% of the unpaid principal, the amount of which premium may be specified in the resolution or ordinance, as applicable, imposing the assessment.
•          Clarifies that special assessment bonds of the county or municipality, as applicable, may be levied on such terms as may be prescribed by the governing body of the county or municipality. Clarifies that bonds issued by such districts may be payable from the assessments levied in one or more such districts.
•          Authorizes the governing body of such districts to issue one or more series of bonds to refund all or any portion of the outstanding bonds issued by one or more such districts. Specifies that such bonds may be secured by a combination of assessments levied on all or a specifically identified portion of the assessed property located within such districts. Authorizes the governing body to amend the resolution or ordinance imposing the assessment, as applicable, to modify certain terms describing the assessment specified in the resolution or ordinance. Specifies certain procedures that must be followed before the governing body may amend the resolution or ordinance to increase the amount of principal and interest due and owing under the assessment, the number of years over which unpaid assessments are due, or the amount of any unpaid assessments. Specifies certain written findings that the governing body is required to make in order either to issue refunding bonds or to amend a resolution or ordinance, as applicable, imposing an assessment.
•          Repeals statutory provisions concerning the manner of redemption of bonds issued by such districts.

APPROVED by Governor April 15, 2002        
EFFECTIVE August 7, 2002
NOTE: This act was passed without a safety clause. For further explanation concerning the effective date, see page vi of this digest.

H.B. 02-1086 Emergency telephone service - permissible expenditures - emergency notification service. Within the existing statutes allowing counties and other local governments to use E9-1-1 surcharge moneys to establish and maintain emergency telephone service, adds emergency notification service to the list of permissible expenditures. Defines "emergency notification service" as a service that uses E9-1-1 database information to notify phone customers of floods, fires, and other emergencies in their area.

APPROVED by Governor March 22, 2002        
EFFECTIVE March 22, 2002

H.B. 02-1218 County sales and use tax - extension of expiring tax. Requires any extension of an expiring tax to be deemed in effect from the date of the first imposition of the tax when calculating the total sales tax or total use tax imposed by the state of Colorado, any county, and any city or town in any locality in the state.

        Clarifies that the right of petition allowed for a proposal for a countywide sales tax, use tax, or both shall extend only to the initial proposal of a tax and shall not extend to the extension of an expiring tax, use of tax revenues, or changes in distribution of tax revenues among local governments.

        Specifies that any petition measure, including a measure to extend an expiring tax, that changes the distribution of tax revenue among local governments as provided in a preexisting revenue-sharing ballot measure shall be deemed to be a new tax in effect from the date of the change in distribution of the tax revenues and shall be subject to any other validly adopted sales or use tax proposal.

BECAME LAW June 8, 2002        
EFFECTIVE August 7, 2002

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