C.R.S. § 22-30-101 Short title
22-30-101. Short title. This article shall be known and may be cited as the "School District Organization Act of 1992".
School District Organization Act of 1992
C.R.S. tit. 22, art. 30
in effectC.R.S. § 22-30-102 Legislative declaration
22-30-102. Legislative declaration. (1) The general assembly hereby declares that this article is enacted for the general improvement of the public schools in the state of Colorado; for the equalization of the benefits of education throughout the state; for the organization of public school districts in the state and the alteration of the boundaries of established school districts, in order to provide for the maintenance of a thorough and uniform system of free public schools throughout the state; and for a more responsible expenditure of public funds for the support of the public school system of the state. In order to accomplish these ends, this article shall be liberally construed.
(2) The general assembly further finds and declares that the provisions of this article shall apply in all of the following situations:
(a) The creation of one or more additional school districts within the existing boundaries of a school district;
(b) The consolidation of two or more school districts or parts of school districts into a new single school district;
(c) The dissolution and annexation of a school district when such school district fails to operate a school within the school district or when the state board declares the school district is no longer accredited;
(d) The detachment and annexation to revise, alter, or modify the boundaries of school districts for the purpose of more effective or economical operation or in order to provide better educational opportunities for the school age children resident in certain territory.
(2.5) The general assembly further finds and declares that the provisions of this article shall not apply to any detachment and annexation wherein county boundaries are modified.
(3) The general assembly further finds and declares that, except as provided in section 22-30-128, no reorganization of a school district shall occur without the appointment of a school organization planning committee to study the school organization and develop a plan for reorganization of the school district.
C.R.S. § 22-30-103 Definitions
22-30-103. Definitions. As used in this article 30, unless the context otherwise requires:
(1) "Commissioner" means the commissioner of education.
(2) "Committee" means the school organization planning committee authorized to study school district organization and develop a plan for reorganization.
(3) "Consolidation" means reorganization of two or more school districts into fewer school districts.
(4) "Detachment and annexation" means the alteration of boundaries of two or more school districts.
(5) "Director districts" means subdivisions of a school district which are contiguous, compact, and as nearly equal in population as possible.
(6) "Dissolution and annexation" means the discontinuance of a school district and annexation of its territory to an existing school district or school districts.
(7) "Eligible elector" means a person who has complied with the registration provisions of articles 1 to 13 of title 1, C.R.S., and who resides within the boundaries of the proposed or existing school district.
(8) "New school district" means a school district which has become a new body corporate pursuant to the provisions of this article.
(9) "Parameters of the study" means the type of organization and the boundaries of the territory to be included in the study and the timeliness with which the committee shall complete the study.
(10) "Petition committee" means not less than three nor more than five persons who are not members of the same family who shall represent the signors of a petition for the study of school organization in a school district.
(11) "Plan of organization" means the plan of school organization developed pursuant to this article.
(12) "Reorganization" means any change in school district organization pursuant to the provisions of this article.
(13) "School district" means a school district organized and existing pursuant to law; except that "school district" does not include a local college district.
(13.5) "School district board of education" or "local school board" means the elected board of education of a school district.
(14) "State board" means the state board of education.
C.R.S. § 22-30-104 Conduct of elections
22-30-104. Conduct of elections. (1) All elections authorized in this article 30 must be conducted pursuant to articles 1 to 13 of title 1. For each election, the governing body authorized to call the election shall name a designated election official who shall be responsible for calling and conducting the authorized election. Limits on contributions to candidates for the board of education of a school district are specified in section 1-45-103.7 (1.7). The disclosure of such contributions is governed in accordance with sections 1-45-108 and 1-45-109.
(2) A governing body may contract with a county clerk and recorder to be the designated election official or for the administration of any of the duties of the designated election official relating to the conduct of a school district election under this article.
(3) Election offenses in any election held pursuant to this article shall be the same as those prescribed in article 13 of title 1, C.R.S.
(4) The procedures for placing an issue or question on the ballot by a petition of school district electors that is pursuant to statute or the state constitution or that a school district board of education may refer to a vote of the electors pursuant to statute or the state constitution shall, to the extent no such procedures are prescribed by statute or the state constitution, follow as nearly as practicable the procedures for municipal initiatives and referred measures under part 1 of article 11 of title 31, C.R.S. The designated election official shall resolve any questions about the applicability of the procedures in part 1 of article 11 of title 31, C.R.S., after consultation with the county clerk of the county in which the school district administrative office is located.
C.R.S. § 22-30-105 Activation of the school district organization planning process
22-30-105. Activation of the school district organization planning process. (1) The appointment of a school organization planning committee charged to study school district organization must occur when the commissioner is notified that any of the following conditions exist:
(a) One or more school district boards of education request the appointment of a school organization planning committee. Each school district which would be affected by the actions of such planning committee must submit a separate resolution.
(b) A petition committee, as defined in section 22-30-103 (10), presents a petition to the commissioner and to the county clerk and recorder of each county in which the headquarters of a school district that will be affected by the actions of a planning committee are located requesting the appointment of a school organization planning committee. The petition must contain a statement indicating the school districts involved. If only one school district is involved, the petition must be signed by fifteen percent of that school district's eligible electors. If multiple school districts are involved, the petition must be signed by fifteen percent of the eligible electors in each involved school district; except that, if the petition requests only consideration of detachment and annexation, the petition must be signed by twenty-five percent of the eligible electors residing in the area to be detached and annexed. If multiple school districts are involved, the petition does not request consideration of a detachment and annexation, and the pupil enrollment of a school district for purposes of the "Public School Finance Act of 2025" is greater than thirty thousand pupils, the petition must be signed by five percent of the eligible electors in that school district. A petition is deemed sufficient by the county clerk and recorder in the county of each involved school district. Only one petition may be presented to the commissioner and the county clerk and recorder in the county of each involved school district in any three consecutive calendar years.
(c) The state board pursuant to the provisions of section 22-11-209 declares a school district is no longer accredited or directs a school district to reorganize. Such declaration or direction must indicate the school districts to be involved in the organization study.
C.R.S. § 22-30-106 School organization planning committee
22-30-106. School organization planning committee. (1) Upon determination that one or more of the conditions described in section 22-30-105 exist, the commissioner shall notify the boards of education and committees responsible for appointing members of a school organization planning committee as stated in this section and call for the appointment of such a committee. Such a committee shall be appointed and hold its first meeting within thirty days of notification by the commissioner.
(2) The committee shall consist of the following appointed members:
(a) (I) If multiple school districts are involved in the study, two members appointed by the board of education in each school district affected by the study and one member appointed by the school district accountability committee of each school district affected by the study. Such member shall be a parent of a child attending a public school in the affected area; except that, if there are no public schools in the affected area, the member shall reside in the affected area and be a parent of a child attending a public school in one of the affected school districts. If no such parent resides in the affected area, the member shall be a person owning land located in the affected area.
(II) If a single school district is involved in the study, four members appointed by the school district board of education and three members appointed by the school district accountability committee. The members appointed by the school district accountability committee shall be parents of children attending public school in the affected area and members of school accountability committees; except that, if there are no public schools in the affected area, three of the members shall reside in the affected area and shall be parents of children attending public schools in the affected school district. If fewer than three such parents reside in the affected area, the remaining members shall be persons owning land located in the affected area.
(b) If the school organization planning process was activated by a petition, two additional members appointed by the petition committee.
(3) Notwithstanding the provisions of subsections (1) and (2) of this section, where the reorganization of a school district arises from the detachment and annexation of a portion of a school district, which portion has five or fewer eligible electors, the school district boards of education of the affected school districts shall serve as the committee.
C.R.S. § 22-30-107 Duties of the committee
22-30-107. Duties of the committee. (1) The committee shall have the following duties:
(a) To appoint a chair, vice-chair, and secretary;
(b) To establish parameters of the study;
(c) To make a careful study of the public school systems within the parameters of the study established by the committee;
(d) To develop a plan of organization which meets the requirements of section 22-30-114;
(e) To cooperate with the school district boards of education of the affected school districts, the state board, and the commissioner in arriving at a plan of organization;
(f) (I) When the proposed plan of organization results in the creation of a new school district, to file with the commissioner and the county clerk and recorder in each county affected by the proposed plan of organization a map and legal description of the new school district, the name of the county in which the new school district shall be headquartered, and the name and number by which the new school district shall be designated;
(II) When the proposed plan of organization results in the detachment and annexation of territory between existing school districts, to file with the commissioner and the county clerk and recorder in each county affected by the proposed plan of organization a map and legal description of the school districts following the detachment and annexation;
(g) (I) To call for and make arrangements for elections to vote upon the final approved plan of organization as provided in section 22-30-117;
(II) If the majority votes in favor of the final approved plan of organization and the final approved plan of organization results in the creation of a new school district, to call for an election to elect a board of education for the new school district as provided in section 22-30-122 and, if necessary, an election to address any financial matters, as provided in section 22-30-121.5; except that the final approved plan of organization and financial matters may be addressed in the same election;
(h) To assist in the dissemination of information as to the purpose and benefits of the proposed plan of organization and the final approved plan of organization; and
(i) To make all certifications and perform all other acts specifically required of the committee by this article.
C.R.S. § 22-30-107.5 Duties of affected school districts
22-30-107.5. Duties of affected school districts. The school district board of education of each school district affected by appointment of a committee shall cooperate with the committee by providing any information requested by the committee to assist in formulating the plan of organization.
C.R.S. § 22-30-108 Vacancies
22-30-108. Vacancies. After a committee is formed, in case of a vacancy on the committee by death, resignation, failure to accept membership thereon, or discontinuation of the enrollment of a parent member's child in a school in the affected school district, the vacancy shall be filled in the same manner as the original appointment. If any member fails to attend two consecutive meetings, after due notice and without being excused by the committee chair, the office of such member shall be declared vacant.
C.R.S. § 22-30-109 Meetings - notice
22-30-109. Meetings - notice. All meetings of the committee shall be open to the public pursuant to the provisions of section 24-6-402, C.R.S., and shall be held only after full and timely public notice. The chair may call special meetings upon notice mailed by the secretary to each member at least five days before such meeting. A meeting of the committee shall be called by the chair on written request of three members of the committee upon notice mailed by the secretary to each member at least five days before such meeting.
C.R.S. § 22-30-110 Names certified to commissioner
22-30-110. Names certified to commissioner. When any committee has been appointed, as provided in section 22-30-106 (2), the secretary thereof shall certify to the commissioner the names and post office addresses of each member of such committee, indicating the persons elected as chair and vice-chair. Any change in the personnel or officers of such committee shall be likewise certified to the commissioner.
C.R.S. § 22-30-111 Compensation - expenses
22-30-111. Compensation - expenses. Members of the committee shall not receive compensation for service on such committee from state moneys. The affected school districts shall compensate committee members for actual expenses incurred in the performance of their duties under this article. For purposes of this section, "actual expenses" means travel expenses and expenses incurred in purchasing necessary supplies.
C.R.S. § 22-30-112 Department consultants
22-30-112. Department consultants. The state board is authorized to employ such consultants, assistants, and other personnel, within the limits of appropriations to the department of education for salaries and travel expenses of personnel, as may be necessary to render all reasonable assistance to the various committees in the development and submission of plans of organization. All personnel employed shall work under the direction of the commissioner or a designated assistant commissioner.
C.R.S. § 22-30-113 Duties of the attorney general
22-30-113. Duties of the attorney general. The attorney general shall be the legal counsel and advisor of the state board, the commissioner, and, when requested by the commissioner, any of the committees organized pursuant to the provisions of this article for purposes related to the proper administration of this article.
C.R.S. § 22-30-114 Requirements for plan of organization
22-30-114. Requirements for plan of organization. (1) The plan of organization must include, but need not be limited to, consideration of the following:
(a) The educational needs of pupils in the affected school districts, including the convenience and welfare of pupils;
(b) The provision of diverse educational opportunities for students;
(c) Equalization of the educational opportunities provided to students in the affected school districts;
(d) Implementation of the actions required by the state board pursuant to section 22-11-209 (3);
(d.5) The reasons for which the school district was unable to improve its performance sufficiently to avoid removal of accreditation pursuant to section 22-11-209;
(e) Facility utilization;
(f) Establishment of boundaries for all existing or new school districts in the plan of organization by legal description;
(g) Equitable adjustment and distribution of all or any part of the properties and cash assets of the school districts whose boundaries may be affected by the creation or dissolution of a school district or by the detachment and annexation of territory. The plan of organization may also provide for equitable adjustment of the liabilities of the school districts, other than bonded indebtedness, at the option of the committee. In considering an equitable adjustment of the assets of such school districts, the committee shall consider the outstanding general liabilities and obligations of the school districts that may be so affected, the number of children attending public school in each such school district, the valuation for assessment of taxable property in each such school district, the amount of outstanding bonded indebtedness of each such school district, the purpose for which such bonded indebtedness was incurred, and the value, location, and disposition of all real properties located in the school districts that may be affected by the creation or dissolution of a school district or the detachment and annexation of territory. In considering an equitable adjustment of the assets of such school districts, the plan of organization may provide for authorization of new bonded indebtedness or assumption of outstanding bonded indebtedness by any school district in such proportions and for such purposes as the committee deems appropriate to equitably adjust and distribute such assets.
(h) Provision of a specific plan of representation for the members of the board of education of any proposed new school district. Each proposed new school district may be subdivided into five or seven director school districts or may have all directors elected at large or may have a combination thereof. The term of office of school directors in each proposed new school district shall be for four years.
(i) Dates for one or more special school district elections to address the following:
(I) Adoption of the final approved plan of organization;
(II) Election of a board of directors if the plan of organization results in the creation of a new school district; except that such plan shall not interfere with the regular biennial election schedule; and
(III) Financial issues, if necessary, including but not limited to an increase in the mill levy, which election shall be held in accordance with the requirements of section 20 of article X of the state constitution;
(j) If the plan of organization results in the creation of a new school district, the estimated maximum increase in the mill levy to be imposed on property included within the new district considering the factors enumerated in section 22-54-106 (2)(c) or (2.1)(e), whichever is applicable. If the plan of organization results in the detachment and annexation of territory between existing school districts, the plan of organization must include the mill levy of the annexing district that will be imposed on the affected territory.
o be imposed on property included within the new district considering the factors enumerated in section 22-54-106 (2)(c) or (2.1)(e), whichever is applicable. If the plan of organization results in the detachment and annexation of territory between existing school districts, the plan of organization must include the mill levy of the annexing district that will be imposed on the affected territory.
(k) If the plan of organization results in the creation of a new school district, a source of operating funds to be used by the new school district prior to receiving the state share of the total district program pursuant to the "Public School Finance Act of 2025", article 54 of this title 22, on July 1 of the new school district's first budget year.
(1.5) The plan of organization shall provide that all school districts affected by the plan of organization shall provide a full twelve-grade education within the boundaries of each affected school district.
(2) If the plan of organization results in the dissolution of a school district which has outstanding bonded indebtedness obligations or liabilities, the plan of organization shall designate a new school district, which includes at least a portion of the dissolved school district, as a successor for the purpose of administering payment of the bonded indebtedness obligations of the dissolved school district, and the board of education of the new school district so designated shall have all the powers, rights, duties, and responsibilities of the board of education of the dissolved school district for administering payment of the outstanding bonded indebtedness obligations and liabilities of the dissolved school district. All revenues which accrue from the tax levies to satisfy said obligations and liabilities, and all interest which may accrue thereto as a result of investments authorized by law, shall be held in trust by the board of education of the new school district so designated for the purpose only of satisfying said bonded indebtedness obligations and liabilities of the dissolved school district.
(3) If the reorganization results in the creation of one or more additional school districts within the boundaries of an existing school district, the plan of organization may include:
(a) Authorization for the existing school district and the new school district or districts to enter into a revenue sharing agreement. The plan of organization shall specify the period of time during which revenue sharing may occur.
(b) Provisions for creation of a joint taxation district as provided in part 2 of this article.
(4) If the plan of organization results in creation of one or more new school districts or alterations of the boundaries of existing school districts, the plan shall ensure that the school district boundaries are not set in such a way as to create any portion of a school district that is not contiguous to the remainder of the school district.
C.R.S. § 22-30-115 Hearing on a plan of organization
22-30-115. Hearing on a plan of organization. (1) When a plan of organization has been tentatively agreed upon by the committee, the proposed plan of organization with the attached map and legal description of the proposed boundaries of each school district affected by the proposed plan of organization shall be filed with the commissioner and each affected board of education.
(2) (a) Within fifteen days after the filing of the proposed plan of organization, the committee shall give notice of the filing of such plan of organization, map, and legal description by publication of said fact in a newspaper of general circulation in each area affected by the proposed plan of organization and by causing to be posted a copy of said notice upon each public school building in which school was held during any part of the preceding twelve months and that is located within the boundaries of any area affected by the plan of organization. If there is no newspaper of general circulation in the communities affected by the proposed plan of organization, posting of public notice as provided in this subsection (2) shall be sufficient. Such public notice shall give the time and place of any meeting to be held within thirty days by the committee for hearings on such proposed plan of organization. The committee shall hold a sufficient number of hearings to enable the residents of the affected area to receive adequate information and details of the plan of organization being considered. Any interested person may appear at such hearings and make comments on the proposed plan of organization.
(b) Notwithstanding the provisions concerning the posting of notice in public schools in paragraph (a) of this subsection (2), if there are no public schools within the boundaries of an area proposed to be detached and either annexed or organized into a new school district, public notice of the meeting shall be posted in at least three public buildings located in such area. If there are fewer than three public buildings located in such area, notice shall be mailed to each household in such area in which one or more eligible electors reside.
C.R.S. § 22-30-116 Approval of the plan and submission to the commissioner
22-30-116. Approval of the plan and submission to the commissioner. After the public hearings required under section 22-30-115, the committee may make such changes in the proposed plan of organization as it deems appropriate. The committee shall formally approve the proposed plan of organization within sixty days after the last such public hearing. Within ten days after such approval, the committee shall forward to the commissioner a copy of the approved proposed plan of organization, with a map showing the proposed boundaries of each school district affected by the proposed plan of organization. The commissioner shall either approve the proposed plan of organization as submitted by the committee or return the proposed plan of organization to the committee with suggested modifications or amendments. The commissioner and the committee shall work together to develop a plan of organization that is mutually acceptable to both parties.
C.R.S. § 22-30-117 Special school district organization election scheduled
22-30-117. Special school district organization election scheduled. (1) The plan of organization shall be approved by the commissioner and the committee within one hundred twenty days following the last public hearing held pursuant to section 22-30-115 and shall be designated as the final approved plan of organization. At that time, the committee shall call for and establish the date of a special school district organization election wherein the eligible electors in each school district affected by the final approved plan of organization shall vote upon the adoption or rejection of the final approved plan of organization. The committee shall name a designated election official who shall be responsible for conducting the election. Such election shall be held on the date specified in the final approved plan of organization. The expense of the election shall be apportioned among the affected school districts based on population according to the most recent federal decennial census.
(2) If the estimated maximum increase in the mill levy for a new district or the mill levy to be imposed on annexed territory, as set forth in the plan of organization, represents an increase in the levy imposed on any property affected by the plan of organization, the question of the increase in the mill levy to be imposed upon the affected territory shall be submitted to the eligible electors residing in the affected territory prior to or at the special school district organization election as the final approved plan of organization. Approval of the increased levy by a majority of the eligible electors voting on the question who reside in the affected territory shall be a prerequisite to the implementation of the plan of organization.
C.R.S. § 22-30-118 Meeting to explain final approved plan
22-30-118. Meeting to explain final approved plan. Prior to the special school district organization election, the committee shall meet with the eligible electors of each area affected by the final approved plan of organization in a convenient place within each area to explain the final approved plan of organization. The committee shall arrange for such meeting and shall give public notice thereof as required in section 22-30-115 (2) and in such other manner as may be deemed appropriate by the committee.
C.R.S. § 22-30-119 Certificate of return - map
22-30-119. Certificate of return - map. (1) After the county clerk and recorder in each county in which the special school district organization election is held has surveyed the returns of such election, a certificate of return shall be retained on file in each office of the county clerk and recorder.
(2) If the majority vote in each affected school district is in favor of the final approved plan of organization and any increase in the mill levy to be imposed on territory affected by the plan of organization is approved by the eligible electors residing within the affected territory, the plan of organization shall be deemed adopted. If the plan of organization is adopted and it results in creation of a new school district, the county clerk and recorder in each county in which the special school district organization election was held shall furnish to the commissioner a map and legal description of the new school district with the name and number by which the same shall be designated. If the plan of organization is adopted and it results in the detachment and annexation of territory between existing school districts, the county clerk and recorder in each county in which the special school district organization election was held shall furnish to the commissioner a map and legal description of the affected school districts following detachment and annexation of the territory.
C.R.S. § 22-30-120 New school district - powers
22-30-120. New school district - powers. (1) Where the final approved plan of organization results in the creation of a new school district, if a majority of the votes cast in each affected school district in the special school district organization election are in favor of the final approved plan of organization and a majority of the eligible electors residing in the new school district voting on the question approve the estimated maximum increase in the mill levy, if any, to be imposed within the new district, then on the date specified in the final approved plan of organization, but in no event prior to the certification of the special school district organization election, the new school district shall become a body corporate and as such shall organize under the name and number stated in the final approved plan of organization and in such name may take, hold, and convey property, both real and personal, and be a party to suits and contracts.
(2) If the final approved plan of organization results in the detachment and annexation of territory between existing school districts and a majority of the votes cast in each affected school district in the special school district organization election are in favor of the final approved plan of organization and the eligible electors residing within the affected territory approve the imposition of the mill levy imposed in the annexing school district, if greater than that imposed in the detaching school district, the detachment and annexation shall be effective for all purposes on the date specified in the plan of organization but in no event prior to the certification of the special school district organization election. The detaching school district and the annexing school district shall continue as bodies corporate in the same manner as prior to the detachment and annexation.
C.R.S. § 22-30-120.5 Effective date for purposes of school finance
22-30-120.5. Effective date for purposes of school finance. Notwithstanding the provisions of section 22-30-120, for purposes of determining funding pursuant to the "Public School Finance Act of 2025", article 54 of this title 22, any plan of organization approved at a special school district organization election must take effect on the next July 1 following certification of the election results.
C.R.S. § 22-30-121 Rejection of final approved plan
22-30-121. Rejection of final approved plan. (1) The plan of organization shall be deemed rejected if:
(a) The majority vote in any affected school district at the special school district organization election is not in favor of the final approved plan of organization; or
(b) A majority of the eligible electors who reside in territory that would be subject to an increase in the mill levy, if required by the final approved plan of organization, does not approve the mill levy increase.
(2) (a) If the final approved plan of organization involves fewer than three existing school districts and the final approved plan of organization is rejected, the committee shall be dissolved.
(b) If the final approved plan of organization involves three or more existing school districts and the final approved plan of organization is approved in at least two of the affected school districts, the members of the planning committee who were appointed from the approving school districts may continue as a planning committee and prepare and submit a new plan of organization involving only those school districts in which the plan of organization was approved.
C.R.S. § 22-30-121.5 New school district - election concerning financial matters
22-30-121.5. New school district - election concerning financial matters. When there is a reorganization under the provisions of this article and the final approved plan of organization requires an election concerning financial matters, the chair of the committee shall call for a special election concerning financial matters in the new or annexing school district. The special election shall be held on the date specified in the final approved plan of organization and may be held in conjunction with the election on the approved plan of organization. If a mill levy increase is required under the final approved plan of organization for any territory affected by the final approved plan of organization, approval of such a mill levy increase by the eligible electors residing in such territory is a prerequisite to adoption of the final approved plan of organization.
C.R.S. § 22-30-122 Election of school directors in new school districts
22-30-122. Election of school directors in new school districts. (1) When a new school district is formed under the provisions of this part 1, the chair of the committee shall call for a special election in such new school district for the selection of a board of education for the school district, to be held on the day specified in the final approved plan of organization. At such election, five or seven school directors, the number having been established in the final approved plan of organization pursuant to the provisions of section 22-30-114 (1)(h), shall be elected for four-year terms as follows:
(a) When five school directors are to be elected at such election, two school directors shall be elected to serve until the next regular biennial school election and three school directors shall be elected to serve until the second regular biennial school election. As the term of office of each school director expires, a successor shall be elected for a four-year term of office.
(b) When seven directors are to be elected at such election, three school directors shall be elected to serve until the next regular biennial school election and four school directors shall be elected to serve until the second regular biennial school election. As the term of office of each school director expires, a successor shall be elected for a four-year term of office.
(c) The election of new school directors pursuant to this section shall be held in accordance with the "Colorado Election Code of 1980", referred to after January 1, 1993, as the "Uniform Election Code of 1992", articles 1 to 13 of title 1, C.R.S., except as otherwise provided in this article.
(2) Within ten days after the first election of members of the board of education, the members so elected for such new school district shall meet and shall elect officers as provided by law and thereupon enter upon and perform all the duties and exercise all the powers of a board of education. Such officers shall be selected to serve until the next regular biennial school election.
(3) When the members of the board of education of the new school district assume their duties as provided in this article, the board of education of any school district situated wholly within said new school district shall cease to function, and the terms of office of the members thereof shall thereupon automatically expire.
(4) Any person desiring to be a candidate for the office of director of a new school district formed under the provisions of this article 30 shall be an eligible elector of the school district and, if directors in such new school district are elected under a director district plan of representation, a resident of the director district that the candidate seeks to represent. Each such candidate must be nominated in the manner otherwise provided by law for school directors. Limits on contributions to candidates for the board of education of a school district are specified in section 1-45-103.7 (1.7). The disclosure of such contributions is governed in accordance with sections 1-45-108 and 1-45-109.
C.R.S. § 22-30-123 Status of old school district - assets
22-30-123. Status of old school district - assets. (1) When a portion of the territory of a school district is included within a new school district organized under the provisions of this article, such portion of the territory of the old school district shall be detached by operation of law when the new school district becomes a body corporate, and it shall become territory of the new school district. When all of the territory of an old school district is included within a new school district or school districts, if the eligible electors of more than one proposed new school district simultaneously adopt the plans of organization, the corporate status of the old school district or school districts shall be dissolved by operation of law when said new school district becomes a body corporate.
(2) Unless otherwise provided in the plan of organization, when a new school district formed under this article embraces all of the territory of an old school district, all of the assets of the old school district, including all personal and real property, except moneys then on hand or to be received from previously made tax levies for the satisfaction of bonded indebtedness, shall become the property of the new school district. The board of education of the successor new school district as designated in the plan of organization shall have all rights, powers, and duties for administering payment of said outstanding bonded indebtedness obligations in accordance with section 22-30-114 (2).
(3) Unless otherwise provided in the plan of organization, when only a portion of the territory of a school district is included within a new school district organized under the provisions of this article, or when all of the territory of an old school district is included in more than one new school district organized simultaneously, all of the assets of the old school district shall be apportioned between the old school district and the new school district, or between the two or more new school districts, if applicable, in the manner prescribed in subsection (4) of this section. If the corporate status of the old school district is not dissolved as a result of the organization of the new school district, the board of education of the old school district shall continue to perform duties and exercise powers delegated concerning the administering of the payment of its previously incurred bonded indebtedness, even though such territory is detached, except insofar as a new school district has voted to assume a proportionate share of said bonded indebtedness in the manner authorized by law. If the corporate status of the old school district is dissolved as a result of it having been wholly included within a new school district or school districts as specified in subsection (1) of this section, the board of education of the new school district shall perform the duties and exercise the powers delegated for administering payment of such bonded indebtedness with due regard to any proportionate share thereof which may have been assumed by a new school district in the manner authorized by law.
(4) Unless otherwise provided in the plan of organization, when the conditions prescribed in subsection (3) of this section occur, all of the assets of the old school district, including all personal and real properties except moneys then on hand or to be received from previously made tax levies for the satisfaction of bonded indebtedness, shall be apportioned between the old school district and the new school district or school districts or between the two or more new school districts, if applicable, as follows:
(a) All real property shall remain or become the property of the old school district or new school district in which located.
d or to be received from previously made tax levies for the satisfaction of bonded indebtedness, shall be apportioned between the old school district and the new school district or school districts or between the two or more new school districts, if applicable, as follows:
(a) All real property shall remain or become the property of the old school district or new school district in which located.
(b) All personal property, except cash assets, but including moneys then on hand or to be received from previously made tax levies for the satisfaction of bonded indebtedness, shall remain or become the property of the old school district or new school district in which located.
(c) All cash assets, except moneys then on hand or to be received from previously made tax levies for the satisfaction of bonded indebtedness, shall be apportioned between the old school district and the new school district or between the two or more new school districts, if applicable, on the basis of the most recent annual report of school enrollment of each such old school district. The apportionment of moneys under this paragraph (c) shall be made by the county treasurer, under the direction of the commissioner and in accordance with the provisions of the plan of organization, monthly as the moneys become available. If there are any unpaid school district taxes on the date upon which the new school district becomes a body corporate other than taxes levied for the satisfaction of bonded indebtedness, the county treasurer, under the direction of the commissioner and in accordance with the provisions of the plan of organization, shall apportion the revenues from such unpaid taxes monthly, when such revenues accrue after the new school district has become a body corporate, between the old school district and the new school district or school districts, or between the two or more new school districts, if applicable, in accordance with the location of the property from which such tax revenues shall accrue.
(5) (a) In the event only one new school district embraces all of the territory of an old school district, the new school district shall assume all of the outstanding obligations and liabilities of the dissolved school district, except those for previously incurred bonded indebtedness; but bonded indebtedness incurred by the former school district may be assumed by the new school district as provided in section 22-30-125.
(b) When the old school district remains in existence, even though a portion of the territory has been incorporated within a new school district, previously incurred bonded indebtedness of such old school district shall be paid as provided in sections 22-30-124 and 22-42-122; and, except when the plan of organization provides otherwise, the school district from which the territory was removed shall remain liable for all other previously incurred liabilities and obligations.
f the territory has been incorporated within a new school district, previously incurred bonded indebtedness of such old school district shall be paid as provided in sections 22-30-124 and 22-42-122; and, except when the plan of organization provides otherwise, the school district from which the territory was removed shall remain liable for all other previously incurred liabilities and obligations.
(c) Unless otherwise provided in the plan of organization, when two or more new school districts organized simultaneously shall include all of the territory of an old school district, each new school district shall be jointly and severally liable for all of the outstanding liabilities and obligations of the dissolved school district, except those outstanding obligations and liabilities previously incurred for bonded indebtedness; but a proportionate share of the previously incurred bonded indebtedness may be assumed as provided in section 22-30-125.
(6) If, upon the effective date of the organization of a new school district, as specified in section 22-30-120, a school district included in a plan of organization has a warrant indebtedness or outstanding liability, other than bonded indebtedness, in excess of the equivalent of one-half mill on its valuation for assessment, then the board of education of any successor school district is authorized to levy a special tax, not to exceed one mill, against the taxable property of the old school district, the revenue from which shall be applied to the retirement of the warrant indebtedness or outstanding liabilities of such school district. When they are retired, the levy shall be discontinued. The procedures to be followed under the provisions of this subsection (6) shall be the same as provided in this title for the retirement of bonded indebtedness.
C.R.S. § 22-30-124 Existing bonded indebtedness
22-30-124. Existing bonded indebtedness. (1) The bonded indebtedness of any school district outstanding at the time of inclusion of all or any part of such school district's territory in a new school district organized under this part 1, or in an existing school district as part of a detachment and annexation under this part 1, shall be paid in the following manner:
(a) All of said bonded indebtedness of such old school district shall be paid by the old school district that issued and owes the same by a special tax levied from time to time as may be necessary by the board of education of the new school district or the annexing school district, which special tax shall be levied upon the same taxable property that would have been levied upon to pay said indebtedness of said old school district if no reorganization had occurred, except as is provided in this article to the contrary.
(b) If the assumption of all of said bonded indebtedness by one new school district or an annexing school district has been approved as provided in section 22-30-125, such bonded indebtedness shall be paid in the manner provided by law for the paying of any bonded indebtedness that the new school district contracts pursuant to section 22-30-127 or that the annexing school district contracts pursuant to article 42 of this title.
(c) If the assumption of only a portion of said bonded indebtedness, as provided in the plan of organization, has been approved by any new or annexing school district, as provided in section 22-30-125, such portion of the bonded indebtedness shall be paid by a tax levied from time to time on all the taxable property located within the new or annexing school district.
(2) Whenever two or more old school districts, or portions of such school districts, have been reorganized and included within a new school district and whenever an old school district has been dissolved and annexed into a school district or school districts, under the provisions of this article 30, and, at the time of such reorganization or dissolution and annexation, one or more of the old school districts has outstanding bonded indebtedness, which indebtedness has not been assumed by the new school district or annexing school district pursuant to section 22-30-125, the following duties and responsibilities shall be performed by the following officers:
(a) The board of education of the new school district or annexing school district shall certify to the board of county commissioners under separate headings:
(I) The numbers of all old school districts that had any bonded indebtedness outstanding at the time the old school districts were reorganized and united into the new school district or dissolved and annexed into the existing school district;
(II) The legal description of the property of the old school districts, which property is liable for payment of all or a portion of the outstanding bonded indebtedness of the old school districts;
(III) The amount of the outstanding indebtedness; and
(IV) The amount required for the ensuing calendar year to meet the interest and principal falling due therein.
(b) The board of county commissioners shall levy, segregated under separate headings for the old school districts and for the whole of the new school district or the annexing school district, the several amounts properly applicable thereto for taxes at the same time that other taxes are levied and at such rates, as to each old school district and as to the whole of the new school district or annexing school district, for the payment of the money required for the amounts of either principal or interest, or both, and for the other funds needed by the new school district or annexing school district, certified by the board of education as will produce the several amounts so certified.
evied and at such rates, as to each old school district and as to the whole of the new school district or annexing school district, for the payment of the money required for the amounts of either principal or interest, or both, and for the other funds needed by the new school district or annexing school district, certified by the board of education as will produce the several amounts so certified.
(c) The amounts of the taxes that are levied on the several portions of the new school district and on the entire new school district, or on the several portions of the annexing school district and on the entire annexing school district, shall be placed in separate columns in the tax book, which columns shall be headed "special school tax" and shall be subdivided into separate columns designated by the numbers of the old school districts by which the bonded indebtedness was issued, showing what portion of the special tax is for the purposes of the entire new school district or entire annexing school district and what portion is for interest or principal of bonded indebtedness of old school districts, to which indebtedness the old school districts were subject at the time of reorganization or dissolution, and inclusion of the old school districts in the new school district or annexation of the old school district by the existing school district.
(d) The county assessor and the county treasurer shall arrange their tax schedules and books to conform to the provisions of this section and with column headings respectively for the entire new school district or entire annexing school district subdivided into columns designated by parentheses, with the number of the old school district by which the bonded indebtedness was created and which indebtedness is undischarged, and showing, as to each property listed, the amount of tax properly levied on the property on account of the bonded indebtedness existing against the property as a portion of the old school district reorganized or dissolved, and included within the new school district or annexed to the existing school district at the time of the levy.
C.R.S. § 22-30-125 Election on assuming the existing bonded indebtedness
22-30-125. Election on assuming the existing bonded indebtedness. (1) The committee may submit the issue of assuming the bonded indebtedness of any school district, or of any portion thereof, existing at the time of inclusion in the proposed new school district or proposed to be included in a detachment and annexation to the eligible electors of such new or annexing school district. If the committee so decides, the question shall be submitted at the special school district organization election.
(2) (a) The election shall be held pursuant to the provisions of section 22-30-104. The outstanding bonded indebtedness incurred by more than one school district, or the proportionate shares thereof, may be assumed simultaneously by a new school district under the provisions of this section through the submission of a single ballot, but voting on separate amounts or alternative voting on one ballot shall be prohibited.
(b) If one or more whole school districts have been included in a new school district, the ballot shall contain a statement of the amount or amounts of outstanding bonded indebtedness proposed to be assumed by the new school district.
(c) If only a portion of the territory of an old school district has been included in a new school district, the ballot shall contain a statement of the proportionate share of the outstanding bonded indebtedness incurred by said old school district to be assumed by the new school district as set forth in the plan of organization.
(d) If printed ballots are used, the ballot shall be printed or typewritten and shall contain the words "official ballot", below which shall be set forth the amount of outstanding bonded indebtedness to be assumed, or that a proportional share of such amount is proposed to be assumed, as the case may be, by the new or annexing school district, the name and number of each old school district that incurred said bonded indebtedness, and, if the ballot contains more than one amount to be assumed, the total of such amounts.
(3) If a majority of the eligible electors voting on the proposed question vote for the assumption of the bonded indebtedness, the public officials shall perform the duties set forth in sections 22-42-117 to 22-42-121 that are necessary to assure that the assumed bonded indebtedness is paid in the manner provided by law for the paying of any bonded indebtedness that the new or annexing school district contracts.
C.R.S. § 22-30-125.5 Authorization of new bonded indebtedness or assumption of existing bonded indebtedness
22-30-125.5. Authorization of new bonded indebtedness or assumption of existing bonded indebtedness. No new bonded indebtedness shall be authorized and no existing bonded indebtedness shall be assumed unless approved by a majority of votes cast by the eligible electors of the school district that will issue or assume such bonded indebtedness at the same election at which the plan of organization is approved or at a subsequent election.
C.R.S. § 22-30-126 Limit of bonded indebtedness - new school district
22-30-126. Limit of bonded indebtedness - new school district. (1) Any new school district organized under this article shall have a limit of bonded indebtedness of the greater of the following:
(a) Twenty percent of the latest valuation for assessment of the taxable property in such school district, as certified by the county assessor to the board of county commissioners; or
(b) Six percent of the most recent determination of the actual value of the taxable property in the school district, as certified by the county assessor to the board of county commissioners.
(2) The indebtedness of the old school districts or parts of school districts constituting the new school districts shall not be considered in fixing the limit of bonded indebtedness; but, if any new school district shall assume the bonded indebtedness of any school district or school districts, or a proportionate share thereof, existing at the time of inclusion in the new school district, pursuant to the provisions of section 22-30-125, such bonded indebtedness shall be included in the limitation.
C.R.S. § 22-30-127 New school district - bonded indebtedness
22-30-127. New school district - bonded indebtedness. (1) Any new school district organized under the provisions of this article has the power and authority to contract bonded indebtedness in the same manner and under the same procedure for the issuance of bonds as is provided by law for the issuance of such bonds by other school districts.
(2) Any new school district has the power to issue refunding bonds for the purpose of refunding outstanding indebtedness of said new school district in the same manner and procedure as is provided by law for the issuance of such bonds by other school districts.
(3) Any new school district has the power to issue refunding bonds for the purpose of refunding outstanding indebtedness of old school districts, which old school districts have been reorganized or dissolved, and included within said new school district and which indebtedness has been assumed by said new school district pursuant to section 22-30-125. Such refunding bonds shall be issued in the same manner as if the indebtedness being refunded were indebtedness originally contracted by the new school district under the provisions of this article.
(4) Any new school district has the power to issue refunding bonds for the purpose of refunding outstanding bonded indebtedness of old school districts, which old school districts have been reorganized or dissolved, and included within said new school district, and which indebtedness has not been assumed by the new school district, in the same manner as if the indebtedness being refunded were indebtedness originally contracted by the new school district under the provisions of this article, except for the following particulars:
(a) Said bonds shall be designated as refunding bonds of the old school district which contracted the original indebtedness in the first instance. The refunding bonds shall be payable from the same funds which are to be derived from the same source as would have been used to pay the original bonds of the old school district if no refunding thereof had ever occurred.
(b) The covenants and agreements in and relating to such refunding bonds shall be made and entered into by the new school district as successor to the old school district, and all necessary actions shall be taken by the board of education of the new school district as successor to the board of education of the old school district.
(5) Whenever any old school district has been reorganized and parts thereof included within two or more new school districts, and whenever an old school district has been dissolved and parts thereof included in two or more other school districts, under the provisions of this article, and said old school district has outstanding bonded indebtedness, the refunding of such outstanding indebtedness of said former school district shall require affirmative action by a majority of the members of the boards of education of each new school district within which any part of the lands formerly included within said old school district are now included, except as is provided in this article to the contrary.
(6) Any school district from which land has been detached and included within any other school district, by reorganization or any other lawful means, and which school district has retained its lawful corporate existence subsequent to the detachment of such land from said school district shall be specifically exempted from the requirements and provisions of subsection (5) of this section, and the board of education of said school district from which land has been detached may refund its bonds to which such detached land is subject with or without concurrence or action by the board of education of the school district within which said detached land is then included.
C.R.S. § 22-30-128 Detachment and annexation of territory - exemptions from school district organization planning process
22-30-128. Detachment and annexation of territory - exemptions from school district organization planning process. (1) Notwithstanding the provisions of this article, where territory in a school district has been erroneously included on the property tax rolls of an adjoining school district for at least one year and the error was unintentional, said territory may be detached and annexed to said adjoining school district as provided in this subsection (1) and subsections (2) to (6) of this section, without complying with the school district organization planning process as specified in this article.
(2) (a) The boards of education of the detaching and annexing school districts specified in subsection (1) of this section shall each adopt a resolution agreeing to the detachment and annexation of the territory erroneously included on the annexing school district's property tax rolls. The resolutions shall include a legal description of the territory to be detached and annexed and a legal description of the new boundaries of the school districts following detachment and annexation. The proposed new school district boundaries shall correspond to the legal description of the territory to be detached and annexed.
(b) Following adoption of the resolutions, the boards of education of the school districts shall submit to the commissioner a certified copy of their respective resolutions and a map of the detaching and annexing school districts after the proposed detachment and annexation of territory. The commissioner shall approve the resolutions if the commissioner or his or her designee determines that they comply with the provisions of this section.
(3) (a) After approval of the resolutions by the commissioner, except as otherwise provided in subsection (4) of this section, the board of education of the detaching school district shall call for and establish the date of a special school district organization election wherein the eligible electors who reside within the territory proposed to be detached and annexed shall vote upon the detachment and annexation. The board of education of the detaching school district shall name a designated election official who shall be responsible for conducting the election.
(b) If a special school district organization election is held pursuant to paragraph (a) of this subsection (3) and there is no suitable polling place within the territory to be detached and annexed, the board of education of the detaching school district shall designate one or more polling places beyond the limits of said territory.
(c) If a majority of the eligible electors voting at the special school district organization election held pursuant to paragraph (a) of this subsection (3) vote in favor of the detachment and annexation, or if no eligible electors vote in the election, the territory shall be detached and annexed upon the thirtieth day after the date of the election; except that, if the detaching and annexing school districts and the county assessor have located the territory in the annexing school district for longer than one tax year since the filing of the plat for a subdivision located within the territory, the detachment and annexation shall be effective as of the date that the approved subdivision plat was accepted for recordation and filed in the county in which the territory is located.
nnexing school districts and the county assessor have located the territory in the annexing school district for longer than one tax year since the filing of the plat for a subdivision located within the territory, the detachment and annexation shall be effective as of the date that the approved subdivision plat was accepted for recordation and filed in the county in which the territory is located.
(4) (a) Notwithstanding the provisions of subsection (3) of this section, the detaching school district need not call a special school district organization election if the board of education of the detaching school district submits the resolutions required in paragraph (a) of subsection (2) of this section and certifies to the commissioner that:
(I) Ten or fewer eligible electors reside within the territory to be detached and annexed and that each of these eligible electors has submitted to the board of education of the detaching school district a notarized statement of consent to the proposed detachment and annexation; or
(II) No eligible electors reside within the territory proposed to be detached.
(b) If no election is held as provided in paragraph (a) of this subsection (4), the proposed detachment and annexation of territory shall take effect on the thirtieth day after the commissioner's approval of the resolutions under paragraph (b) of subsection (2) of this section, except as otherwise provided in paragraph (c) of subsection (3) of this section.
(5) After the election, as provided in subsection (3) of this section, or certification, as provided in subsection (4) of this section, the commissioner shall forward to the clerk and recorder of the county in which the election is held and to the county assessor of the county in which the territory is located copies of the resolutions submitted under this section, including the legal descriptions of the school districts after detachment and annexation, and a map of the new boundaries for the school districts.
(6) The assets and liabilities of the school district from which territory was detached pursuant to this section shall be apportioned, distributed, and paid in the manner prescribed in sections 22-30-123 and 22-30-124.
(7) Repealed.
C.R.S. § 22-30-129 Dissolution and annexation - exemptions from the school district organization planning process
22-30-129. Dissolution and annexation - exemptions from the school district organization planning process. (1) Notwithstanding any provision of this article 30 to the contrary, a school district board of education and one or more of the contiguous school districts' boards of education may follow the procedures and requirements specified in this section for the dissolution and annexation of the territory of the school district if at least one of the following conditions exist:
(a) The state board, pursuant to the provisions of section 22-11-209, declares the school district is no longer accredited or directs the school district to reorganize;
(b) The school district does not provide within the schools of the school district a full twelve-grade educational program; or
(c) The school district enrolls fewer than fifty students.
(2) The local school board of the school district to be dissolved and annexed shall form an organization planning committee consisting of representation from the local school board of the dissolving school district and the local school boards of each school district that is contiguous to the dissolving school district. The local school board of the dissolving school district shall notify the commissioner when an organization planning committee is created pursuant to this section. Within sixty days after convening, the organization planning committee shall adopt a proposed plan of organization that dissolves the school district and annexes the territory of the school district to one or more of the contiguous school districts.
(3) A plan of organization adopted pursuant to this section must at a minimum address the following issues:
(a) The educational needs of students in the affected school districts, including the convenience and welfare of students;
(b) The provision of diverse educational opportunities for students;
(c) Facility use;
(d) Establishment of boundaries by legal description for the school districts that annex portions of the dissolving school district pursuant to the plan of organization;
(e) Equitable distribution of the properties and cash assets of the dissolving school district to the annexing school districts. In considering an equitable distribution of the properties and cash assets of the dissolving school district, the committee shall consider:
(I) The outstanding general liabilities and obligations of the annexing school districts;
(II) The number of students attending public school in each annexing school district before and after the dissolution and annexation;
(III) The valuation for assessment of taxable property in each affected school district;
(IV) The amount of outstanding bonded indebtedness of each affected school district;
(V) The purpose for which the bonded indebtedness in each affected school district was incurred; and
(VI) The value, location, and disposition of all real properties located in the dissolving school district.
(f) The plan of representation for the members of the local school boards of the annexing school districts; and
amount of outstanding bonded indebtedness of each affected school district;
(V) The purpose for which the bonded indebtedness in each affected school district was incurred; and
(VI) The value, location, and disposition of all real properties located in the dissolving school district.
(f) The plan of representation for the members of the local school boards of the annexing school districts; and
(g) If the dissolving school district has bonded indebtedness obligations or liabilities, designation of each annexing school district as a successor for the purpose of administering payment of the bonded indebtedness obligations of the dissolved school district. The local board of each designated school district has the same powers, rights, duties, and responsibilities of the board of education of the dissolving school district for administering payment of the portions of the outstanding bonded indebtedness obligations and liabilities of the dissolving school district that pertain to the property annexed by the designated school district. The local board of each designated school district shall hold in trust all revenue that accrues from the tax levies to satisfy the obligations and liabilities, and all interest that may accrue to the revenue as a result of investments authorized by law, for the sole purpose of satisfying the bonded indebtedness obligations and liabilities of the dissolving school district.
(4) After the organization planning committee adopts the proposed plan of organization as provided in subsection (2) of this section, the committee shall comply with the requirements of section 22-30-115 concerning filing a copy of the proposed plan of organization with the commissioner and the local school boards of the affected school districts and giving notice of and holding public hearings on the proposed plan. After the public hearings, the organization planning committee shall comply with the requirements specified in section 22-30-116, and the committee and the commissioner shall work together to develop a final plan of organization that is mutually acceptable to both parties as provided in section 22-30-116. The organization planning committee and the commissioner shall finally adopt the plan of organization within sixty days after the last public hearing held pursuant to this subsection (4) and shall designate the plan as the final plan of organization.
(5) Within sixty days after the final plan of organization is designated, the local school boards of the affected school districts must each adopt the designated final plan of organization by written resolution. If a local school board does not adopt the final plan of organization:
(a) The planning committee is dissolved, if the final plan of organization involves only two existing school districts or is not approved by the local school boards of at least two of the affected school districts; or
the affected school districts must each adopt the designated final plan of organization by written resolution. If a local school board does not adopt the final plan of organization:
(a) The planning committee is dissolved, if the final plan of organization involves only two existing school districts or is not approved by the local school boards of at least two of the affected school districts; or
(b) The planning committee may continue and prepare and submit to the commissioner a new proposed plan of organization involving only those school districts that approve the final plan of organization if the final plan of organization involves three or more existing school districts and is approved by the local school boards of at least two of the affected school districts.
(6) Following approval of the final plan of organization by all of the local school boards of the affected school districts, the county clerk and recorder in each county in which an affected school district is located shall submit to the commissioner a map and legal description of the annexing school districts. The local school boards of the annexing school districts shall make the final plan of organization available for inspection by members of the public upon request.
(7) The dissolution and annexation of a school district is effective for all purposes on the date specified in the final plan of organization; except that, for purposes of determining funding pursuant to the "Public School Finance Act of 2025", article 54 of this title 22, a final plan of organization approved by the affected local school boards pursuant to this section takes effect on the next July 1 following submission of the map and legal description of the annexing school districts to the commissioner pursuant to subsection (6) of this section. The annexing school districts continue as bodies corporate in the same manner as before approval of the organization plan.
(8) If a school district that is dissolved and annexed pursuant to this section has a warrant indebtedness or outstanding liability, other than bonded indebtedness, in excess of the equivalent of one-half mill on the total valuation for assessment of the dissolving school district, then the local school board of a school district that annexes all or any portion of the dissolving school district, after the effective date of the dissolution and annexation and subject to voter approval, may levy a special tax, not to exceed one mill, against the taxable property of the dissolving school district that is annexed by the school district, the revenue from which must be applied to the retirement of the warrant indebtedness or outstanding liabilities of the dissolving school district. When the warrant indebtedness or outstanding liabilities are retired, the annexing school district shall discontinue the levy. The procedures to be followed pursuant to this subsection (8) are the same as provided in this title 22 for retirement of bonded indebtedness.
C.R.S. § 22-30-201 Joint taxation districts - authorized
22-30-201. Joint taxation districts - authorized. (1) (a) A plan of organization in which one or more new school districts are formed within the boundaries of an existing school district may provide that any two or more school districts included in the plan shall comprise a joint taxation district. The boundaries of the original school district shall be the boundaries of the joint taxation district. A joint taxation district formed pursuant to this part 2 shall be a body corporate and a political subdivision of the state.
(b) A joint taxation district may be formed to incur bonded indebtedness for the purposes listed in section 22-42-102 (2)(a) and raise and expend property taxes to retire such bonded indebtedness or to raise and expend additional local property tax revenues in excess of the participating school districts' total program, pursuant to section 22-54-108 or 22-54-108.5.
(2) (a) A plan of organization that involves a joint taxation district may provide that two or more school districts that result from the reorganization of a single school district may share the valuation for assessment of the taxable property in each school district for the purposes stated in the plan of organization, as limited under paragraph (b) of subsection (1) of this section.
(b) For the purpose of determining the limit of bonded indebtedness pursuant to section 22-42-104 for any school district that is participating in a joint taxation district, a portion of the bonded indebtedness of the joint taxation district, determined pursuant to the apportionment formula in the plan of organization, shall be added to the bonded indebtedness of the school district. The total bonded indebtedness of the joint taxation district, as apportioned among and added to the bonded indebtedness of the participating school districts, shall not cause any of the participating school districts to exceed its limit of bonded indebtedness pursuant to section 22-42-104.
(c) The plan of organization:
(I) May place a limit on the bonding capacity of the joint taxation district in addition to any other limitation on bonded indebtedness;
(II) Shall specify whether the joint taxation district shall continue indefinitely or for a specified period of time;
(III) Shall include a formula for the equitable apportionment of tax revenues from any property tax levied by the joint taxation district;
(IV) Shall include a formula for apportioning the bonded indebtedness of the joint taxation district for the purposes of section 22-42-104 among the participating school districts;
(V) Shall provide that the joint taxation district becomes a body corporate at the time the reorganization becomes effective or at some other time as specified in the plan of organization.
C.R.S. § 22-30-202 Joint taxation board
22-30-202. Joint taxation board. (1) (a) Any plan of organization that establishes a joint taxation district shall provide for the creation of a joint taxation district board and shall specify the membership of the board and the method of election or appointment and terms of office for members of the board. A joint taxation district board shall consist of not fewer than five members, with each participating school district board of education entitled to at least one member on the joint taxation district board.
(b) The joint taxation district board created pursuant to paragraph (a) of this subsection (1) shall have the powers granted to it in the plan of organization as necessary to implement the provisions of this part 2. These powers may include, but are not limited to:
(I) Calling for and certifying elections with regard to bonded indebtedness;
(II) Calling for and certifying elections to raise and expend local property tax revenues in excess of the participating school districts' total program, pursuant to section 22-54-108 or 22-54-108.5;
(III) Any other powers that a school district may have with regard to issuing, paying, or refunding bonded indebtedness of the joint taxation district.
(2) For purposes of calling for and certifying elections with regard to bonded indebtedness, revenue, or spending limits that are under the authority of the joint taxation district board pursuant to the plan of organization, the joint taxation district board shall assume the powers and duties granted by law to a school district or a school district board of education.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-22.docxFetched: 10/6/2026