Colorado Code § 32-1-1003.5

Health assurance districts - additional powers - legislative declaration - definitions
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(1) The general assembly hereby finds, determines, and declares that access to
health-care services is an increasing problem in Colorado and that some Coloradans do not have
access to a primary care provider. It is the intent of the general assembly to ease the strain on
Coloradan's health-care needs by allowing a special district to be created to provide health-care
services. It is the intention of the general assembly to review the success of such efforts as
authorized by subsection (2) of this section to determine the effectiveness of the program.
(2) In addition to the powers specified in section 32-1-1001, the board of any health
assurance district has any or all of the following powers for and on behalf of such district:
(a) To organize, operate, control, direct, manage, contract for, furnish, or provide,
directly or indirectly, health-care services to residents of the health assurance district who are in
need of such services;
(b) To draw warrants against health assurance district funds held by the county treasurer
for the purposes set forth in paragraph (a) of this subsection (2);
(c) To contract with or work cooperatively and in conjunction with a health service
district or other existing health-care provider or service to provide health-care services to the
residents of such district; and
(d) To seek approval from the eligible electors in the health assurance district to collect,
retain, and spend all revenue generated by any tax approved by the eligible electors in excess of
the limitation provided in section 20 of article X of the state constitution.
(3) The board of county commissioners of any county or the governing body of any
municipality within the health assurance district may transfer any real and personal property,
whether or not theretofore used by the county or municipality for hospital purposes, to any
newly organized health assurance district if such real and personal property is located in the
newly organized district.
(4) (Deleted by amendment, L. 2007, p. 1192, § 13, effective July 1, 2007.)
(5) [Editor's note: This version of the introductory portion to subsection (5) is effective
until July 1, 2025.] Any health assurance district that is created pursuant to this article shall have
the power, upon approval by the eligible electors of the district, to levy and collect a uniform
sales tax throughout the entire geographic area of the district upon every transaction or other
incident with respect to which a sales tax is levied by the state pursuant to the provisions of
article 26 of title 39, C.R.S., excluding the sale of cigarettes, subject to the following provisions:
(5) [Editor's note: This version of the introductory portion to subsection (5) is effective
July 1, 2025.] Any health assurance district that is created pursuant to this article 1 shall have the
power, upon approval by the eligible electors of the district, to levy and collect a uniform sales
tax throughout the entire geographic area of the district upon every transaction or other incident
with respect to which a sales tax is levied by the state pursuant to the provisions of article 26 of
title 39, excluding the sale of cigarettes, subject to the following provisions:
(a) For purposes of this subsection (5), "eligible elector" shall have the same meaning as
set forth in section 32-19-102 (3).
(b) For purposes of complying with the provisions of section 32-1-301 (2)(d.1), the
petition for organization shall set forth the estimated sales tax revenues for the health assurance
district's first budget year if the district will seek approval from the eligible electors of the
district to levy a sales tax in its first budget year.
(c) [Editor's note: This version of subsection (5)(c) is effective until July 1, 2025.] Any
sales tax authorized pursuant to this subsection (5) shall be levied and collected as provided in
section 32-19-112.
(c) [Editor's note: This version of subsection (5)(c) is effective July 1, 2025.] Any sales
tax authorized pursuant to this subsection (5) shall be collected, administered, and enforced by
the executive director of the department of revenue as provided in part 2 of article 2 of title 29.

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