The following is a To-Do List for your District in the upcoming year. Please note that this list merely highlights some of your reporting and filing responsibilities; it is not exhaustive. Please consult with your District’s attorney to assure compliance, especially concerning election-related deadlines.1
Deadlines in blue type occur on the same date each year. Deadlines in italic green type fall on different dates each year, and the dates shown are for 2012 only.
January 1
Maintain a current, accurate map of the District boundaries on file with:
- the Division of Local Government (the “DLG”);
- the County Clerk and Recorder; and
- the County Assessor.2
First Board Meeting
At first regular board meeting of the new calendar year, designate the “official” posting place for 24-hour (agenda) notice of district meetings.3
January 15
Send a notice including the name of your district, the business address, the telephone number, the contact person, and the name of the chairman of the board to:4
- the Division of Local Government;
- the Board of County Commissioners;
- the County Assessor;
- the County Treasurer;
- the County Clerk and Recorder; and
- the governing body of any municipality in which the district is located.
January 15
Any board member who has received any money, gifts, honoraria, or other benefits in connection with his/her public service must file a Disclosure by Public Officeholder Report of Gifts, Honoraria and Other Benefits (herein “Gift Report”) with the Secretary of State’s Office.5 The Gift Report covers the time period since the last report and includes, at a minimum:
- Name of person from whom the item was received
- Amount or value
- Date of receipt
Gift Report forms are available from the Colorado Secretary of State.6
January 15
Provide annual (2012) “transparency” notice to electors of certain information about the district, including, but not limited to:
- Board member names
- Date of next board election and procedures for self-nomination
- Mill levy and total property tax revenues
- Board meeting information
- District contact information7
January 31
File with DLG a certified copy of adopted budget, including budget message.8
February 1
File with DLG an updated informational list of all intergovernmental contracts/agreements (IGAs) in effect with other political subdivisions. List should include:
- parties to IGA
- nature of contract and
- expiration date.9
February 7
Special Election Date for special districts.10 No “ballot issues.”11
Certify February election results to DLG by March 8.12
February 8-23 (75-90 days prior to regular election)
Publish call for nominations one time.13
February 2914 (60 days after end of fiscal year)
Annual information report to the Department of Local Affairs (DOLA) with respect to any nonrated public securities of the district which were outstanding as of the end of the fiscal year (December 31).15
March 2 (not less than 67 days before regular election)
Board candidates file self-nomination and acceptance forms with DEO.16
March 5 (64 days before regular election)
Board candidates file affidavit of intent to be a write-in candidate with DEO.17
March 6 (63 days before regular election)
Election may be cancelled if there are not more candidates than offices to be filled and there are no other ballot issues or ballot questions.18
March 9 (no later than 60 days before election)
Certify the ballot order and ballot content.19
DEO file self-nomination and acceptance forms and letters and affidavits of intent to be a write-in candidate with Secretary of State.20
Request from County Clerk and Recorder list of electors who have applied for permanent mail-in voter (“PMIV”) status.21 (This is requirement applies only to certain metropolitan districts.)
March 14 (55 days prior to election)
If applicable, file mail ballot plan for May election with Secretary of State.23 Standard mail ballot plan available online from SOS.
March 15
In general, physical construction or alteration of public facilities commenced on or after this date musty comply with the Americans with Disabilities Act—2010 Standards for Accessible Design.
March 23 (no later than 45 days prior to election)
Appoint election judges.24
Written comments for or against any ballot issue due to DEO.25
March 24 (not more than 45 days prior to election)
Earliest day to hold class of instruction for election judges.26
Send postcard notice if not sending ballot to PMIV elector.27 (Applies only to certain metropolitan districts.)
March 31 (within 3 months of close of fiscal year)
Application for exemption from audit, if applicable, due to State Auditor.28
If district has authorized but unissued general obligation debt as of the end of its fiscal year (December 31), submit copy of application for exemption from audit to Board of County Commissioners or governing body of municipality.29
April 6 (at least 30 days before election)
Mail TABOR Notice (for May “ballot issue” election) to electors.30
April 13 (no later than 25 days prior to election)
Designate polling places.31
April 15
Any board member who has received any money, gifts, honoraria, or other benefits in connection with his/her public service must file a Gift Report (see January 15 for details).
April 16-20 (18-22 days before election)
Mail mail ballot packets (for May mail ballot election).32
Mail mail-in ballots to electors with county PMIV status, if applicable (for May polling place election).33 (This requirement applies only to certain metropolitan districts.)
April 18 (no later than 20 days before election)
If May election concerns creating debt or other financial obligation, must post an additional financial notice on the district’s website, or, if the district does not maintain a website, at the district’s chief administrative office.34
May 1
If any new property included in district (by 100% owner petition), deadline to file court order of inclusion with county clerk and recorder to enable district to levy tax against newly included property for the year in which the inclusion occurred.35
May 8
Regular Special District Election for Board Members, etc.36 District “ballot issues” permitted if mail ballot or coordinated election.37
Certify May election results to DLG by June 7.38
May 25 (no later than 17 days after election)
Canvass board certify Official Abstract of Votes to DEO.39
June 7
Each director, within 30 days after election,40 shall take an oath of faithful performance. File oath with:
- Clerk of district court
- DLG
Each director must be covered by a surety bond of at least $1,000 ($5,000 for treasurer). File bond with:
- Clerk of district court
- DLG
June 7 (within 30 days of election)
Certify May election results to DLG, or file notice and resolution of cancellation, if applicable.41
Register business address, telephone number and name of contact person with DLG when certifying election results.42 (This would also be a good time to login to SDA website and update board member information in SDA database.)
June 22 (within 45 days after election)
If May election included a ballot issue to incur general obligation indebtedness, district must certify results with:43
- Board(s) of County Commissioners or governing body of municipality that approved service plan, and
- Division of Securities
June 30
Auditor submits completed audit and audit report to District board.44
File copy with State Auditor within 30 days after receipt.45
Submit audit report or application for exemption from audit to Board of County Commissioners or governing body of municipality if district has authorized but unissued general obligation debt as of the end of its fiscal year (December 31).46
July 1
If any new property included into district (by taxpayer petition or board resolution), deadline to file court order of inclusion with county clerk and recorder to enable district to levy tax on newly included property for year in which inclusion occurred.47
July 15
Any board member who has received any money, gifts, honoraria, or other benefits in connection with his/her public service must file a Gift Report (see January 15 for details).
July 27 (100 days before November 6 general election)
Notify County Clerk and Recorder in writing if intend to participate in November coordinated election.48
July 30
File audit report with State Auditor within 30 days after the report is received,49 but not later than July 30.
Submit audit report to Board of County Commissioners or governing body of municipality if district has authorized but unissued general obligation debt as of the end of its fiscal year (December 31).50
August 25
County Assessor certifies district’s valuation for assessment (preliminary).51
August 28 (70 days prior to election)
Enter into intergovernmental agreement with County Clerk and Recorder for November coordinated election.52
September 7 (60 days prior to election)
Certify the ballot order and ballot content for November election.53
September 12 (55 days prior to election)
File mail ballot plan for November election, if applicable, with Secretary of State.54 Standard mail ballot plan available online from SOS.55
September 21 (46 days prior to election)
Written comments for or against any ballot issue (for November election) due to DEO.56
September 22 (45 days prior to election)
Appoint election judges for November election.57
September 22 (no more than 45 days prior to election)
Earliest day to hold instruction class for election judges.58
September 25 (42 days prior to election)
Full text of TABOR Notice due to County Clerk and Recorder for November “ballot issue” election. (Applies to both coordinated and independent mail ballot elections.)59
October 2
Special Election Date for special districts.60 No “ballot issues.”61
Certify October election results to DLG by November 1.62
October 15
Qualified person prepares and submits proposed budget to Board.63
Publish/post notice of budget and hearing.64
Any board member who has received any money, gifts, honoraria, or other benefits in connection with his/her public service must file a Gift Report (see January 15 for details).
October 15-19 (18-22 days prior to election)
Mail mail ballot packets (for November mail ballot election).65
October 17 (20 days prior to election)
If November election concerns creating debt or other financial obligation, must post an additional financial notice on the district’s website, or, if the district does not maintain a website, at the district’s chief administrative office.66
November 6
State General Election and Special Election Date for special districts.67
- District “ballot issues” permitted (independent mail ballot or coordinated election required).68
- Organization of new health assurance district or health service district permitted (coordinated election required).69
- Certify November election results to DLG by December 6.70
November 16
Begin 60-day window to provide annual “transparency” notice to electors for 2013.71
November 23 (17 days after election)
Canvass board certify Official Abstract of Votes.72 (Non-coordinated election, mail ballot.)
December 4
Special Election Date for special districts.73 No “ballot issues.”74
Certify December election results to DLG by January 3.75
December 10
County Assessor certifies district’s valuation for assessment (final).76
December 15
Adopt budget and appropriate moneys, if certifying a mill levy.77
Certify mill levy to Board of County Commissioners.78
File notice of inactive status, if applicable, with:79
- Board(s) of County Commissioners, or governing body of municipality that approved district service plan;
- County treasurer;
- County assessor;
- County clerk and recorder;
- District court;
- State auditor; and
- DLG
File notice of intent to continue in inactive status, if applicable, with:80
- State auditor and
- DLG
December 21 (45 days after election)
If November election included ballot issue to incur general obligation indebtedness, must file certified election results with:81
- Division of Securities, and
- Board(s) of County Commissioners, or governing body of municipality that approved district service plan.
December 31
Adopt budget and appropriate moneys, if not levying property taxes.82
Calculate (as of the end of the fiscal year) district’s authorized but unissued general obligation debt. Specify amount, if any, and any current or anticipated plan to issue the debt in district’s audit report.83
At least annually, publish information about land development charges, if applicable, on district’s official website.84
End Notes
1 For a more complete listing of election deadlines, see the Elections Calendar prepared by the Division of Local Government at http://www.colorado.gov/cs/Satellite/DOLA-Main/CBON/1251594654263 or the Elections Calendar prepared by the Colorado Secretary of State’s Office at http://www.sos.state.co.us/pubs/elections/Resources/ElectionCalendars.html.
2 Section 32-1-306, C.R.S.
3 Section 24-6-402(2)(c), C.R.S.
4 Section 32-1-104(2), C.R.S. (The statute doesn’t mention e-mail addresses, but it may be helpful to provide that information as well.)
5 Sections 24-6-203(2) and 1-45-109(1), C.R.S.\
6 http://www.sos.state.co.us/pubs/elections/CampaignFinance/CFforms.html
7 Section 32-1-809, C.R.S.
8 Section 29-1-113(1), C.R.S.
9 Section 29-1-205, C.R.S
10 Section 32-1-103(21), C.R.S.
11 Section 32-1-805(2), C.R.S.
12 Sections 1-11-103(3) and 32-1-104(1), C.R.S.
13 Section 32-1-804.1, C.R.S.
14 Feb. 29 due to leap year. Deadline is typically March 1.
15 Section 11-58-105, C.R.S.
16 Section 32-1-804.3, C.R.S.
17 Section 1-4-1102(2), C.R.S.
18 Section 1-5-208(1.5), C.R.S.
19 Section 1-5-203(3)(a), C.R.S.
20 Secretary of State Rules Concerning Campaign and Political Finance, Rule 8.1.
21 Section 32-1-805(5), C.R.S.
22 Section 1-7.5-105, C.R.S., SOS Election Rule 12.4.1.
23 http://www.sos.state.co.us/pubs/elections/main.htm
24 Sections 1-6-105 and 1-1-106(5), C.R.S.
25 Section 1-7-901(4), C.R.S.
26 Section 1-6-101(5), C.R.S.
27 Section 32-1-805(5)(b.7), C.R.S.
28 Section 29-1-604, C.R.S.
29 Section 29-1-606(7), C.R.S.
30 Colo. Const. art X, sec. 20(3)(b) and Section 1-1-106(5), C.R.S.
31 Section 1-5-102, C.R.S.
32 Section 1-7.5-107, C.R.S.
33 Section 32-1-805(5), C.R.S.
34 Section 1-7-908, C.R.S.
35 Sections 39-1-110(1.5) and 32-1-105, C.R.S.
36 Section 32-1-103(17), C.R.S.
37 Section 32-1-805(2), C.R.S.
38 Sections 1-11-103(3) and 32-1-104(1), C.R.S.
39 Section 1-10-203, C.R.S.
40 Sections 32-1-901(1) and (2); 32-1-902(2), C.R.S.
41 Section 1-11-103(3), C.R.S.
42 Section 32-1-104(1), C.R.S.
43 Section 32-1-1101.5(1), C.R.S.
44 Section 29-1-606, C.R.S.
45 Section 29-1-606(3), C.R.S.
46 Section 29-1-606(7), C.R.S.
47 Sections 39-1-110(1.5), 32-1-401(2), and 32-1-105, C.R.S.
48 Sections 1-7-116(5) and 1-1-106(5), C.R.S.
49 Section 29-1-606, C.R.S.
50 Section 29-1-606(7), C.R.S.
51 Section 39-5-128(1), C.R.S.
52 Section 1-7-116(2), C.R.S.
53 Section 1-5-203(3)(a), C.R.S.
54 Section 1-7.5-105, C.R.S.
55 http://www.sos.state.co.us/pubs/elections/main.html
56 Section 1-7-901(4), C.R.S.
57 Section 1-6-105, C.R.S.
58 Section 1-6-101(5), C.R.S.
59 Section 1-7-904, C.R.S.
60 Section 32-1-103(21), C.R.S.
61 Section 32-1-805(2), C.R.S.
62 Sections 1-11-103(3) and 32-1-104(1), C.R.S.
63 Section 29-1-105, C.R.S.
64 Section 29-1-106(3), C.R.S.
65 Section 1-7.5-107(3), C.R.S.
66 Section 1-7-908, C.R.S.
67 Section 32-1-103(21), C.R.S.
68 Section 32-1-805(2), C.R.S.
69 Section 32-1-805(4), C.R.S.
70 Sections 1-11-103(3) and 32-1-104(1), C.R.S.
71 Section 32-1-809, C.R.S.
72 Section 1-10-203, C.R.S.
73 Section 32-1-103(21), C.R.S.
74 Section 32-1-805(2), C.R.S.
75 Sections 1-11-103(3) and 32-1-104(1), C.R.S.
76 Section 39-1-111(5), C.R.S.
77 Section 29-1-108(2), C.R.S.
78 Sections 39-5-128(1) and 32-1-1201, C.R.S.
79 Section 32-1-104(3), C.R.S.
80 Section 32-1-104(4), C.R.S.
81 Section 32-1-1101.5, C.R.S.
82 Section 29-1-108(2), C.R.S.
83 Sections 29-1-605(2) and 29-1-606(7), C.R.S.
84 Section 29-1-803(1), C.R.S.
