Second Regular Session
               Seventieth General Assembly
                    STATE OF COLORADO
                                                 INTRODUCED
                                                           
                                                           
 LLS NO. 16-0955.01 Kate Meyer x4348     HOUSE BILL 16-1303
                    HOUSE SPONSORSHIP
 Landgraf,
 
                   SENATE SPONSORSHIP
 (None),
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 House Committees
 Senate Committees
 
 
 Local Government
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                         A BILL FOR AN ACT
       Concerning prohibiting a regional transportation authority
            from levying sales tax on vacant land annexed by a
            nonmember jurisdiction.
       
       
                           Bill Summary
       
            (Note:  This summary applies to this bill as introduced and does
       not reflect any amendments that may be subsequently adopted. If this bill
       passes third reading in the house of introduction, a bill summary that
       applies to the reengrossed version of this bill will be available at
       http://www.leg.state.co.us/billsummaries.)
       
            The bill prohibits a regional transportation authority from
       imposing sales tax on vacant land that is annexed by a nonmember
       jurisdiction.
       
       
       
       Be it enacted by the General Assembly of the State of Colorado:
            SECTION 1.  In Colorado Revised Statutes, 43-4-602, add (19)
       as follows:
            43-4-602.  Definitions. As used in this part 6, unless the context
       otherwise requires:
            (19)  "Vacant land" means unimproved real property
       located within the boundaries of the authority that has never
       generated sales tax revenue.
            SECTION 2.  In Colorado Revised Statutes, 43-4-605, add (1) (j)
       (III) as follows:
            43-4-605.  Powers of the authority - inclusion or exclusion of
       property - determination of regional transportation system alignment
       - fund created - repeal. (1)  In addition to any other powers granted to
       the authority pursuant to this part 6, the authority has the following
       powers:
            (j) (III)  The authority shall not levy sales tax on property
       that constitutes vacant land at the time that such property is
       annexed by a nonmember jurisdiction in accordance with
       Colorado law.
            SECTION 3.  Safety clause. The general assembly hereby finds,
       determines, and declares that this act is necessary for the immediate
       preservation of the public peace, health, and safety.