Colo. Rev. Stat. § 39-1-112
Current through Chapter 492 of the 2024 Legislative Session
Except as otherwise provided in article 1.5 of this title, all taxes levied pursuant to the provisions of articles 1 to 13 of this title shall be available for expenditure by the political subdivision for which levied during its fiscal year as collected.
C.R.S. § 39-1-112