This manual provides a general survey and reference of statutory responsibilities for board members.
Supporting Community-Based Government
Resources
The Special District Association Newsletter
This is an excellent resource available to all SDA members. The newsletter is mailed to members and is also available for online viewing. The most recent online version of the newsletter can be viewed by clicking on the "Current Issue" link in the menu on the right. To view our online archive of older newsletters in PDF format click on the "Newsletter Archive (PDF) link in the menu on the right.
Fiscal Emergency Measure
Click here to review a summary and analysis of a draft concurrent resolution, which would allow the transfer of net Lottery proceeds to the State Education Fund if a State Fiscal Emergency is declared.
2010 Board Member Manual
Click here to view and download a copy of the 2010 Board Member Manual
Amendment 60
SDA is actively opposing Proposition 101, Amendment 60 and Amendment 61 which will be decided by voters in November. In order to provide more detailed information on some of the major problems with these initiatives, Sherman & Howard has created an advisory that SDA would like to share with our members. It is important that voters across Colorado understand the negative ramifications of this trio of ballot issues.
Here is a section of that advisory dealing with Amendment 60:
1. If a local government is considering asking its voters for a property tax increase as a sustainable source of revenue as part of its long term plans, it may be worthwhile to submit the election question for that increase in 2010.
If Amendment 60 is adopted, any property tax increase after 2010 must expire within ten years. A property tax increase election that is properly conducted under TABOR in 2010 will not be subject to the ten-year limitation that will take effect in 2011 if Amendment 60 is approved.
2. Local governments that are considering submitting a property tax increase to their voters this year should be aware that the dollar amount listed in the election question may become a limit for all future years, and should size the dollar amount accordingly.
Amendment 60 would cause the expiration of property taxes “exceeding the one annual fixed, final, numerical dollar amount first listed in their tax increase ballot title.” Under the Colorado courts’ current interpretation of TABOR, local governments may authorize a property tax increase of a certain dollar amount for the first year that may subsequently grow in future years based upon the growth of the assessed valuation of the local government. For example, a tax increase question can authorize an increase of property taxes by $100,000 in the first year and by whatever amount is generated in future years by a mill levy of 5 mills. In that case, if 5 mills generates more than $100,000 after the first year, governments may generally retain the entire amount without regard to the $100,000 limit in the first year. Amendment 60 would change this law so that no government could collect an amount greater than the dollar figure listed in the election question.
3. Local governments should be aware that any election to retain property tax revenues above the TABOR limit (often called “debrucing” elections) approved in 2010 or before would be voided by Amendment 60.
Amendment 60 states that “Starting in 2011…prior actions to keep excess property tax revenue are expired.” Therefore, even a property tax debrucing that occurs in 2010 will likely be considered a “prior action” in 2011 when Amendment 60 would take effect and would be voided if Amendment 60 is approved.
4. A local government that submits an election question to its voters seeking the extension of an expiring property tax in 2010 should consider using the full tax increase mechanism in TABOR to decrease the likelihood of the extension becoming void if Amendment 60 is approved.
Under current Colorado law, an election to extend an expiring tax is not a “tax increase” for TABOR purposes, and therefore the election need not comply with the TABOR provisions relating to tax increase elections. However, Amendment 60 would cause the expiration of property tax rates approved after 1992 without following the TABOR procedures for tax increases, which may include property taxes that have previously been extended without following those procedures.
5. Local governments that rely upon property taxes or fees charged against property and which have unelected boards should consider whether it would be advisable (and whether it is possible under law) to change their boards to an elected board in 2010.
Amendment 60 also states that unelected boards may not impose mandatory fees or taxes on property. Otherwise, the government will be unable to collect any mandatory fees or taxes beginning in 2011 if Amendment 60 is approved.
6. If a special district wishes to submit property tax or debt questions at a spring election, it should consider doing so at the May 2010 election, as this may be the last opportunity to do so if Amendment 60 or Amendment 61 is approved.
Under current Colorado law, special districts generally hold their regular elections in May of even-numbered years. Special districts may submit tax and debt increase questions to their voters at those elections. Amendments 60 and 61 would change this to allow property tax and debt questions only at November elections.
Oath of Office Template
To download an Oath of Office Template in MS Word, click here
To download an Oath of Office Template in Adobe (pdf), click here
Election Judges Training
To view a training video for polling place election judges, click here
To view a training video for mail in election judges, click here
Colorado Supreme Court Decision
Review the recent Supreme Court decision in the matter of BOCC v. Hygiene Fire Protection District as it relates to special districts.
Complimentary Publications for New SDA Members
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New SDA members receive a complimentary Board Member Manual for each board member along with a copy of the manual for the district office.
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SDA members receive access to member only areas on the SDA website, including online publications and the directory of other SDA members.
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New SDA members also receive a complimentary Laws Notebook which is updated regularly.
Online Store
The SDA has additional resources that can be purchased in our online store:
File Attachments
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The SDA laws notebook contains major statutory provisions by which special districts are governed. Includes the full text of the TABOR Amendment, a new section that include relevant statutes governing the process of construction contracting, bidding, and procurement and a user friendly index with selected Case Citations. Revisions to the laws notebook are published annually that include changes made by legislative action that year. The Laws Notebook requires Adobe Acrobat 8 or higher to view. You can download the most recent version of Adobe Acrobat Reader from the Adobe website: http://get.adobe.com/reader/
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This manual incorporates state and federal statutes pertaining to personnel issues and provides special district representatives with ideas and sample language for use in adopting or modifying employment policies. It is updated periodically to include changes in the law.