S.B. 08-117 Building permit fees - cap - solar energy devices. Prohibits cities and counties, including home rule jurisdictions, from charging a building permit fee to install a solar energy device in excess of the lesser of actual costs in issuing the permit or $500 for a residential application or $1,000 for a nonresidential application. Repeals the act on July 1, 2011.
APPROVED by Governor May 20, 2008
EFFECTIVE May 20, 2008
S.B. 08-128 Sales tax rate cap - repeal. Eliminates the 6.9% limitation on the total amount of sales or use tax that may be levied by the state, any county, and any city or city and county.
APPROVED by Governor May 21, 2008
EFFECTIVE August 5, 2008
NOTE: This act was passed without a safety clause. For further explanation concerning the effective date,
see page vi of this digest.
S.B. 08-170 Downtown development authorities - tax increment financing - extension of period during which property and sales tax revenues allocated to special fund - inclusion of implementation information in property tax manuals. During the final 10 years of the 30-year period during which a portion of property taxes or sales taxes, or both, may be allocated to and, when collected, paid into a special fund in connection with tax increment financing by a downtown development authority, permits the governing body of the municipality that created the authority (governing body) to extend by ordinance the period during which property taxes are allocated for one additional extension of 20 years, which extension shall commence upon the expiration of the original 30-year period, if on the first day of the 20-year extension period the established base year for the property tax allocation is advanced forward by 10 years and, subsequent to the completion of the first 10 years of the 20-year extension, the base year is advanced forward by one year for each additional year until the completion of the 20-year extension. Authorizes the governing body to extend by ordinance the period during which sales taxes shall be allocated for one additional extension of 20 years with no change to the established sales tax base year. Specifies that any extension may only be considered by the governing body during the final 10 years of the original 30-year period.
In connection with any extension implemented under the act, on an annual basis, requires 50% of the property taxes levied, or such greater amount as may be set forth in an agreement negotiated by the municipality and the respective public bodies, and allocated in accordance with the requirements of existing law to be paid into the special fund of the municipality and the balance of such taxes to be paid into the funds of the other public bodies by or for which such taxes are collected. Not later than August 1 of each calendar year, requires the governing body to certify to the county assessor an itemized list of the property tax distribution percentages attributable to the special fund of the municipality from the mill levies to be certified by each public body. When certifying values to taxing entities, requires the assessor to certify only the percentage of increment value attributable to the special fund pursuant to the act as certified by the governing body. Requires the manner and method by which the requirements of the act are to be implemented by the county assessors to be contained in such manuals, appraisal procedures, and instructions, as applicable, that the property tax administrator is authorized to prepare and publish.
APPROVED by Governor May 21, 2008
EFFECTIVE August 5, 2008
NOTE: This act was passed without a safety clause. For further explanation concerning the effective date,
see page vi of this digest.
H.B. 08-1015 Counties and municipalities - authorization for marketing activities. Authorizes the governing bodies of counties and municipalities to appropriate moneys for the purpose of marketing the county or municipality, as applicable.
APPROVED by Governor February 13, 2008
EFFECTIVE July 1, 2008
H.B. 08-1053 Clerk and recorder - electronic recording and filing of plats. Permits the electronic recording and filing of plats.
APPROVED by Governor March 17, 2008
EFFECTIVE August 5, 2008
NOTE: This act was passed without a safety clause. For further explanation concerning the effective date,
see page vi of this digest.
H.B. 08-1111 Flag of the United States - purchase for display - only made in the United States. Specifies that any state agency or local government that purchases a flag of the United States for display may only display such flag if it has been made in the United States.
APPROVED by Governor March 19, 2008
EFFECTIVE September 11, 2009
NOTE: This act was passed without a safety clause. For further explanation concerning the effective date,
see page vi of this digest.
H.B. 08-1125 Special districts - annual audit report - authorized but unissued general obligation debt. Requires a special district that has authorized but unissued general obligation debt as of the end of its fiscal year to:
● Specify the amount of the debt and any current or anticipated plan to issue the debt in the report on the annual audit of the special district's financial statement; and
● Submit the special district's audit report or application for exemption from audit to the local government that approved the formation of the special district.
APPROVED by Governor March 17, 2008
EFFECTIVE August 5, 2008
NOTE: This act was passed without a safety clause. For further explanation concerning the effective date,
see page vi of this digest.
H.B. 08-1141 Development permits - water supply - adequacy. Requires a local government to make a determination as to whether an applicant for a real estate development permit for a development in excess of 50 units or single-family equivalents, or fewer as determined by the local government, has demonstrated that the proposed water supply is adequate to serve the proposed development. Requires either that the water supply entity have a water supply plan that meets listed conditions or that the applicant submit a commitment letter from the water supply entity or a report regarding the proposed development's water demand and supply. Specifies the criteria pursuant to which the local government must determine whether the applicant has demonstrated a sufficient and sustainable water supply. Excludes cluster developments from the act.
APPROVED by Governor May 29, 2008
EFFECTIVE May 29, 2008
H.B. 08-1249 Law enforcement - 911 service - charges. Makes a legislative declaration. Clarifies that the 911 service charge applies to internet-based telephone systems. Sets standards for the collection of such service charge. Narrows the service supplier's limitation of liability for unpaid charges to those charges that have been billed to the service user.
Broadens the monthly remittance duty to include paid 911 charges. Deletes the September 1 deadline for the governing body to determine the amount of the 911 service charge. Lowers from 90 days to 60 days the notification period for notifying the service suppliers of a 911 rate change. Clarifies that the 911 surcharge is a part of the local government's required audits.
APPROVED by Governor April 25, 2008
EFFECTIVE August 5, 2008
NOTE: This act was passed without a safety clause. For further explanation concerning the effective date,
see page vi of this digest.
H.B. 08-1347 Budget and services - intergovernmental relationships - peace officers. Allows a city and county with a population exceeding 500,000 to enter into an intergovernmental agreement with a law enforcement agency from an adjoining state for the performance of law enforcement duties. Requires a peace officer from the other state who is assigned to law enforcement duty within the city and county to be certified as a peace officer in his or her home state and to apply to the peace officer standards and training board for recognition prior to such assignment. Provides that a peace officer from the other state who is assigned to law enforcement duty within the city and county has the same power as the regular deputies or other peace officers of the city and county.
Repeals the provisions concerning intergovernmental agreements between a city and county with a population exceeding 500,000 and a law enforcement agency from an adjoining state on September 15, 2008.
APPROVED by Governor May 1, 2008
EFFECTIVE May 1, 2008
H.B. 08-1349 Urban renewal authorities - downtown development authorities - tax increment financing - modification of procedures for collection of property taxes. Specifies the following in connection with statutory provisions authorizing tax increment financing by an urban renewal or downtown development authority (authority):
● In calculating and making required payments under existing statutory provisions, authorizes the county treasurer to offset the authority's pro rata portion of any property taxes paid to the authority that are subsequently refunded to the taxpayer against any subsequent payments due to an urban renewal authority for an urban renewal project or that are due to a downtown development authority for the plan of development area. Requires the authority to make adequate provision for the return of overpayments in the event the property taxes due to the authority are insufficient to offset the authority's pro rata portion of the refunds. Authorizes the authority to establish a reserve fund for this purpose or enter into an intergovernmental agreement with the municipal governing body in which the municipality assumes responsibility for the return of the overpayments.
● Specifies that any irrevocable pledge by an authority of tax moneys collected for the payment of indebtedness shall not extend to any taxes that are placed in a reserve fund to be returned to the county for refunds of overpayments by taxpayers.
● In connection with an appeal of the decision of a county board of equalization, if the county treasurer refunds taxes and interest to the appellant based on a modification of the valuation for assessment of the property, entitles the treasurer to reimbursement for the refund of taxes and interest pro rata by all jurisdictions receiving payment from the refund and authorizes the treasurer to request reimbursement from such jurisdictions or to offset the reimbursements against subsequent payments.
● Adds a requirement that taxes to be apportioned, credited, and distributed for other political subdivisions shall first be reduced by an amount equal to an entity's pro rata share of any tax refunds granted subsequent to distribution by the county treasurer if the amount has not otherwise been returned by the entity.
Exempts cities and counties from the provisions of the act.
APPROVED by Governor May 27, 2008
EFFECTIVE August 5, 2008
NOTE: This act was passed without a safety clause. For further explanation concerning the effective date,
see page vi of this digest.
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