Colorado Code § 31-15-301

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As used in this part 3, unless the context otherwise requires:
(1) "Net effective interest rate" of a proposed issue of bonds means the net interest cost
of said issue divided by the sum of the products derived by multiplying the principal amount of
such issue maturing on each maturity date by the number of years from the date of said proposed
bonds to their respective maturities.
(2) "Net interest cost" of a proposed issue of bonds means the total amount of interest to
accrue on said bonds from their date of issuance to their respective maturities plus the amount of
any discount below par or less the amount of any premium above par at which said bonds are
being or have been sold. In all cases the net effective interest rate and net interest cost shall be
computed without regard to any option of redemption prior to the designated maturity dates of
the bonds.

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