2020 Colorado Revised Statutes
Title 29 - Government - Local
Article 15. Tax Anticipation Note Act
Section 29-15-103. Definitions.
As used in this article, unless the context otherwise requires:
"Governing body" means a city council, a board of trustees, a commission, a board ofcounty commissioners, a board of directors, or any other legislative body in which the legislative powers of a public body are vested.
"Legislative act" means an ordinance adopted by the governing body of a municipality or a resolution adopted by the governing body of any other public body.
"Public body" means any county, any municipality as defined in section 31-1-101 (6), C.R.S., any school district or other district, or any public board, commission, authority, agency, political subdivision, or other public body in the state created pursuant to any general or special law or pursuant to any legislative or home rule charter.
"Tax anticipation note" means any note, interim debenture, warrant, or other securityevidencing an obligation and issued pursuant to this article.
"Taxes" means ad valorem taxes on real or personal property.
Source: L. 85: Entire article added, p. 1054, § 1, effective June 6.
