Colorado Code § 11-56-110

Sources of payment - limitations. Refunding bonds, other than special
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obligation refunding bonds, may be made payable from, and the governing body may pledge to
the payment of such refunding bonds, any tax, or any income or revenue of the public body from
any source, or both such taxes and such income or revenue, which could have been legally
pledged to and used for the payment of the obligations being refunded at the time such
obligations being refunded were issued or which could legally be pledged to and used for the
payment of the obligations being refunded if the same were to be issued at the time of the
refunding, as the governing body may determine, notwithstanding the pledge of such taxes,
income or revenue for the payment of the outstanding obligations being refunded is thereby
modified. In no event, however, shall any taxes, income, or revenues be pledged for the payment
of any refunding bonds which could not have been lawfully pledged for the payment of the
obligations being refunded because of the lack of the required approval of such pledge by the
electors qualified to vote on the issuance of the obligations being refunded, or because of
limitations in the election question authorizing their issuance, unless the refunding bonds and
such pledge are similarly authorized by the electors at an election in substantially the manner
required by law for the issuance of the obligations being refunded.

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