Colorado Legislative Council Staff
NO FISCAL IMPACT
January 5, 1999
Senate Local Government
Harry Zeid (303-866-4753)
TITLE: CONCERNING THE TAXING AUTHORITY OF A SCHOOL DISTRICT THAT IS ALSO A SPECIAL DISTRICT TO SUPPORT PUBLIC RECREATIONAL FACILITIES.
Summary of Assessment
This bill clarifies that school districts that are special districts, (as defined in section 29-21-101 (1)(g), C.R.S.) and that began levying a tax (with or without approval by the electors of the school district) to support a system of public recreation and playgrounds prior to the effective date of this bill, have been and shall continue to be authorized to levy the tax to support the facilities. The definition of a special district referred to in this bill includes a school district which owned or operated as a successor in interest to a previously established park and recreation district, a system of public recreation and playgrounds prior to January 1, 1987, and who, prior to said date, collected moneys and separately accounted for and devoted such moneys exclusively to the operation of a system of public recreation and playgrounds. The procedures for school districts that are special districts to impose a new tax or increase an existing tax to support public recreational facilities are identified in the bill.
The bill does not affect the revenues or expenditures of the state or local governments. Since the purpose of the bill is to clarify current law, the bill is assessed as having no fiscal impact. It is believed that only one school district meets the criteria described in the bill.
The bill would become effective 90 days after adjournment, unless a referendum petition is filed.
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