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§ 39-1-5-101 — Colorado Law | CourtGPT
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  4. Title 39 - Taxation (§§ 39-1-101 — 39-37-301)/
  5. Property Tax - General and Administrative (§§ 39-1-101 — 39-2-131)/
  6. General and Administrative/
  7. Article 1.5 - Prepayment of Ad Valorem Taxes/
  8. § 39-1-5-101
Colorado Legal Code

§ 39-1-5-101

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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.L. 81: Entire article added, p. 1839, § 1, effective May 28.