Colorado Code § 43-4-621

Calculation of fiscal year spending limit - first full fiscal year's spending as base
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(1) For the purpose of determining any authority's fiscal year spending limit under
section 20 (7)(b) of article X of the state constitution, the initial spending base of the authority
shall be the amount of revenues collected by the authority from sources not excluded from fiscal
year spending pursuant to section 20 (2)(e) of article X of the state constitution during the first
full fiscal year for which the authority collected revenues.
(2) For purposes of this section, "fiscal year" means any year-long period used by an
authority for fiscal accounting purposes.

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