Colorado Code § 22-43-106

Needed revenues - tax levy - miscellaneous
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(1) Whenever a board of
education issues refunding bonds under the provisions of this article, sections 22-42-117 to 22-
42-121 shall be applicable to said refunding bonds and the procedures therefor, in the same
manner as prescribed for other school district bonds; except that any such 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 if no refunding thereof had occurred.
(2) After refunding bonds are issued pursuant to this article, the resolution authorizing
the same and providing for the levy of taxes for the payment of interest upon and the principal of
such refunding bonds shall not be altered or repealed until the refunding bonds so authorized
have been fully paid.

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