Judges: J.D. MacFARLANE, Attorney General
Filed Date: 8/25/1976
Status: Precedential
Modified Date: 7/5/2016
Ms. Betty Miller Executive Director Department of Local Affairs 1313 Sherman Street, Room 518 Denver, Colorado 80203
Dear Ms. Miller:
This is in reply to your memorandum of June 30, 1976, in which you ask whether the Division of Local Government has authority to decrease voter approved levies, which you refer to as "contract levies."
QUESTION PRESENTED AND CONCLUSION
Does the Division of Local Government, Department of Local Affairs have the authority to decrease voter approved levies?
My conclusion is no, the Division of Local Government has no specific authority to order a levy decrease. However, it would be appropriate for the division to inform local taxing entities that they are required by law to reduce tax levies to keep the revenue increase within the seven percent limitation.
ANALYSIS
You state that the question is presented in view of the enactment of House Bill 1025, Fiftieth General Assembly. In answering your inquiry, this office has also considered C.R.S. 1973,
It should be noted initially that counties, cities, towns and special districts must comply with C.R.S. 1973,
. . . shall be so reduced as to prohibit the levying of a greater amount of revenue than was levied in the preceding year plus seven per cent except to provide for the payment of bonds and interest thereon.
This seven percent limitation may be exceeded only by approval of qualified electors or the Division of Local Government as provided by
While the Division of Local Government has no specific authority to order a levy decrease, it would be appropriate for the Division to inform said entities that they are required by law to reduce the levies to keep the revenue increase within the allowable 7%.
They should be informed that the duty to reduce the levy is mandatory, and that a failure to so reduce it when required, without the approval of the voters or the Division, is a violation of the statute.
SUMMARY
Under C.R.S. 1973,
Very truly yours,
J.D. MacFARLANE Attorney General
TAXATION AND REVENUE COUNTIES MUNICIPAL CORPORATIONS
C.R.S. 1973,
LOCAL AFFAIRS, DEPT. OF Local Government, Div. of
Under C.R.S. 1973,