Colorado Code § 23-71-407

Short-term loans
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The board of trustees of any district may negotiate or
contract with any person, corporation, association, or company for a loan not to exceed the
difference between the anticipated revenues for the current fiscal year for the general fund and
the amount credited to date to said general fund in order to eliminate the necessity of issuing
registered warrants upon said general fund. Such loan shall be liquidated within six months
thereafter from moneys subsequently credited to said general fund. The total rate of interest,
including fees to be paid on such loan, shall not exceed seventy-five percent of the discount rate
set by the federal reserve board for the tenth federal reserve district establishing the rate of
interest which federal reserve banks shall charge member banks when such member banks
borrow money from a federal reserve bank.

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