Colorado Code § 30-11-104.1

Financed purchase of an asset or certificate of participation agreements
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(1) In order to provide for financing of a public park, a public trail, a public golf
course, or public open space, or a courthouse, jail, or other county building or equipment used,
or to be used, for governmental purposes, or for financing of a forest health project as defined in
section 37-95-103 (4.9), any county is authorized to enter into financed purchase of an asset or
certificate of participation agreements.
(2) Such agreements may include an option to purchase, transfer, and acquire title to
such property and the improvements thereon, if any, within a period not exceeding the useful life
of such property and any improvements, but in no case exceeding thirty years.
(3) The obligation under any such agreements may only be from year to year and may
not constitute a mandatory charge or requirement in any ensuing budget year.
(4) The obligation to make payments under such an agreement and the obligation to pay
other charges incident to any such agreement shall not constitute or give rise to an indebtedness
within the meaning of any constitutional, statutory, or home rule charter debt limitation.

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