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2022 Colorado Code
Title 31 - Government - Municipal
Article 20 - Taxation and Finance
Part 4 - Finance - Warrants
§ 31-20-402. Funds - How Used

Universal Citation: CO Code § 31-20-402 (2022)
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All moneys received on any special assessment shall be held by the treasurer as a special fund to be applied to the payment of the improvement for which the assessment was made. Said money shall be used for no purpose whatever other than to reimburse the city or town for money expended for such improvement. All moneys received for account of the general fund shall be held by the treasurer in the general fund and shall be used for no purpose other than that for which they were appropriated, collected, or received except to reimburse any special fund to which the general fund may be indebted.

Source: L. 75: Entire title R&RE, p. 1132, § 1, effective July 1.

Editor's note: This section is similar to former § 31-20-402 as it existed prior to 1975.

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