Colorado Code § 32-18-106

Financial powers
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(1) In addition to the general financial powers specified
in section 32-1-1101, the board has the power, for and on behalf of the district, to:
(a) Levy and collect a sales tax in accordance with section 32-18-107, subject to the
requirements of section 20 of article X of the state constitution; and
(b) Pledge sales tax revenues or any portion thereof for the payment of any indebtedness
of the district.
(2) The ordinance or resolution proposing the creation of a forest improvement district
may specify a limit on the amount of revenue that a district may receive.

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