Colorado Code § 39-22-2401

Legislative declaration
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The general assembly hereby finds and declares
that the natural heritage and quality of life in Colorado are of fundamental importance to the
citizens of the state, and the protection of this natural heritage and quality of life are essential to
sustainable economic development in the state. The general assembly further finds and declares
that locally based watershed groups have emerged around the state over the past decade that are
committed to collaborative approaches to the restoration and protection of lands and natural
resources within Colorado's watersheds in concert with economic development. The general
assembly recognizes that the Colorado watershed assembly, a nonprofit corporation, serves as a
state-level umbrella organization for such local groups. The general assembly further recognizes
that the citizens of Colorado may be willing to provide funds to assist in the restoration and
protection of lands and natural resources within watersheds in the state. It is therefore the intent
of the general assembly enacting this part 24 to provide Colorado citizens the opportunity to
support local watershed efforts by allowing citizens to make a voluntary contribution on their
state income tax returns for such purpose.

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