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Presented to the Opioid and Other Substance Use Disorders Interim Study Committee at its August 1, 2017, meeting.

In Colorado, sales taxes are imposed by the state government, counties, municipalities, and special districts.  Overlapping boundaries create 754 unique tax jurisdictions, many with different tax bases, rates, and administrators.  This issue brief summarizes information on how local government sales and use taxes are assessed and administered.

This memorandum provides a legislative history of county courthouse funding in Colorado.  Specifically, this memorandum provides information on:

• the origins of county courthouse funding laws;
• notable legal decisions regarding county courthouse funding;
• county courthouse funding reports and recommendations;
• bills introduced, but not enacted related to county courthouse funding; and
• county court supplemental funding grant legislation.

This memorandum provides an overview of county jails, including their function, population served, cost per day, and relationship with the state Department of Corrections.

This memorandum provides a legislative history of county courthouse funding in Colorado.  Specifically, this memorandum provides information on:

• the origins of county courthouse funding laws;
• notable legal decisions regarding county courthouse funding;
• county courthouse funding reports and recommendations; 
• bills introduced, but not enacted related to county courthouse funding; and
• county court supplemental funding grant legislation.

A video presentation about Colorado property taxes and the Gallagher Amendment.  It is anticipated that the residential assessment rate will be reduced for the first time in 14 years, impacting homeowners and the tax base of every local taxing jurisdiction in the state.

(10 minutes 49 seconds, 136 MB).

Presented to the Joint Local Affairs Committee.

Presented to the Joint Local Affairs Committee.

Presented to the Joing Local Government Committee.

Presented to the Joint Local Government Committee.

The Colorado Open Records Act (CORA) 1 creates a presumption in favor of public access to government documents. This issue brief addresses CORA’s two threshold questions: 1) what is and is not considered a public record; and 2) which public records are exempt from disclosure. It also briefly outlines CORA’s requirements for responding to an open records request.

Colorado’s state court system is comprised of many different courts, including the Supreme Court, the Court of Appeals (COA), and district courts. Colorado law also governs county courts and jurisdiction-specific courts in Denver.1 This issue brief describes the qualification requirements and appointment, retention, and disciplinary processes for Colorado judges.

Final Report to the Colorado General Assembly by Police Officers' and Firefighters' Pension Reform Commission 

Colorado's Adult Protective Services (APS) system, first established in 1983, protects at-risk adults who, because of mental or physical ability, are unable to obtain services or otherwise protect their own health, safety, and welfare. In response to greater awareness of at-risk populations, between 2013 and 2016, legislation expanded the scope of the system by implementing mandatory reporting for certain groups and establishing protections for persons with intellectual and developmental disabilities (IDD).

Pursuant to Section 31-31-2001, C.R.S. The purpose of this commission is to study and review the benefit systems of the Fire and Police Pension Association.

Pursuant to Section 31-31-1001, C.R.S. The purpose of the committee is to study and develop proposed legislation relating to funding of police officers' and firefighters' pensions in this state and the benefit designs of such pension plans.  

This document provides a summary of major local government legislation considered by the General Assembly during the 2014 legislative session.

This document provides a summary of major legislation pertaining to property and housing considered by the General Assembly during the 2014 legislative session.

This memorandum provides information on intergovernmental transfers of revenue from the state government to Colorado's 64 counties. Data from 2010 show that of $5.0 billion in total county revenue, about $1.3 billion or 25.8 percent came from intergovernmental transfers. The state portion made up the largest share at $800.9 million. State revenue transfers come from various taxes and nontax revenue sources.

Pursuant to Section 31-31-1001, Colorado Revised Statutes. The purpose of the committee is to study and develop proposed legislation relating to funding of police officers' and firefighters' pensions in this state and the benefit designs of such pension plans.