Colorado Code § 37-26-101

Refunding bonds may be issued
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The board of directors of any drainage
district in this state has the power, under the conditions in this article, to issue negotiable coupon
bonds to be denominated "refunding bonds" for the purpose of paying, redeeming, or
compromising outstanding bonds of the district and any unpaid matured interest on such
outstanding bonds, whether such outstanding bonds are due or not, or payable at the option of the
district or by consent of the bondholders, and whether such bonds are outstanding or are issued
on or after April 24, 1933. Such refunding bonds shall not exceed in amount the principal sum of
the bonds outstanding and the unpaid matured interest thereon at the time of the issue of the
refunding bonds. The rate of interest on such refunding bonds shall not exceed the rate on the
bonds so refunded, and in no event shall interest exceed six percent per annum. Such refunding
bonds may be issued and used to redeem or compromise all or any part of one or more issues of
bonds outstanding at the time of refunding, together with unpaid matured interest thereon.

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