Colorado Code § 32-9-119.3

Elections for sales tax rate increase
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(1) The board, in accordance with the
provisions of section 20 (4) of article X of the state constitution, may submit to the registered
electors of the district one or more ballot questions to increase the rate of the sales tax levied by
the district pursuant to section 32-9-119 (2)(a) to any rate approved by the board, with or without
an accompanying increase in district debt, for such purposes authorized by this article as may be
specified in any such ballot question.
(2) A ballot question submitted pursuant to subsection (1) of this section shall be
submitted at a general election or an election held on the first Tuesday of November in an odd-
numbered year that is conducted in accordance with the "Uniform Election Code of 1992",
articles 1 to 13 of title 1, C.R.S. The secretary of state shall determine the identifying numbering
or lettering of such a ballot question, and the question shall be printed upon the ballot
immediately following any statewide amendments and propositions.
(3) If a majority of the registered electors voting on a ballot question submitted pursuant
to subsection (1) of this section vote affirmatively on the question, the rate of the sales tax levied
by the district pursuant to section 32-9-119 (2)(a) shall be increased to the rate specified in the
ballot question and approved by the registered electors.
(4) Nothing in this section shall be construed to limit the ability of the district to seek the
approval of the registered electors of the district regarding any other matter for which such
approval may be sought.

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