If property taxes are levied erroneously or illegally and a taxpayer has not protested the valuation within the time permitted by law, then the taxpayer has 2 years from the start of the property tax year to file a petition for abatement or refund. The board of county commissioners is required to abate the taxes, and the taxpayer is entitled to a refund for the incorrect amount and, in some circumstances, refund interest equal to 1% per month. The bill delays the start of the refund interest so that it accrues from the date a complete abatement petition is filed, with the exception of an abatement or refund for taxes paid as a result of omitted property being added to the assessment roll. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
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Current law prohibits a person licensed to sell alcohol beverages for on-premises consumption from serving alcohol beverages between the hours of 2 a.m. and 7 a.m. The bill allows a local government to extend the hours during which alcohol beverages may be sold for on-premises consumption at establishments within the local government's jurisdiction. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
In 2018, the division of motor vehicles (division) will be replacing its current computer system, known as the Colorado state titling and registration system (CSTARS), with a new computer system, known as Colorado driver's license, record, identification, and vehicle enterprise solution ( Colorado DRIVES). Several sections of the bill amend the statutes to replace CSTARS with Colorado DRIVES, including renaming the account associated with these programs. Currently, the statutes create a CSTARS advisory committee. Section 4 of the bill replaces the current advisory committee with a Colorado DRIVES county governance committee, which consists of the following 9 members: Two authorized agents (county clerks) from a category I or category II county; Two authorized agents from a category III or category IV county; Two authorized agents from a category V or category VI county; Two employees of the department of revenue; and One employee of the governor's office of information technology. The committee's duties are to: Approve the annual operation budget proposal; Fix the time when and place where meetings are held; and Establish subcommittees and working groups to report to the committee. Currently, county clerks and recorders are designated the 'authorized agents' of the department of revenue for vehicle titling and registration. The motor vehicle statutes use the phrase 'county clerk and recorder', and the equivalent in Denver and Broomfield, interchangeably with the phrase 'authorized agent'. Several sections of the bill define the term 'authorized agent' and replace the occurrences of 'county clerk and recorder' with 'authorized agent' to make the usage consistent. Section 2 of the bill authorizes the division to share driver's license and identification card images with the driver licensing agency of any other state. Section 3 clarifies that the authorized agent is responsible for title and registration documents until verified by the division, and the division is responsible for the documents digitally stored by the division. Current law excepts some classes of identification cards from expiring in the same manner as most cards, which is after 5 years. Sections 5 and 6 authorize county clerks to transfer money collected from motor vehicle transactions to the division via electronic funds transfer. Finally, several sections of the bill repeal obsolete provisions. Provisions of the bill that deposit money in the CSTARS account take effect on September 1, 2018. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
Statutory Revision Committee. Pursuant to section 24-1-136 (11)(a)(I), Colorado Revised Statutes, any report that is required to be made to the general assembly by an executive agency or the judicial branch on a periodic basis expires on the day after the third anniversary of the date on which the first report was due unless the general assembly, acting by bill, continues the requirement. Sections 1, 3, and 4 continue indefinitely the reporting requirements contained in those statutory sections. Sections 2, 5, 6, and 7 repeal reporting requirements by the department of public safety that were scheduled to repeal according to section 24-1-136 (11)(a)(I). Currently there is no repeal date listed in the organic statute. (Note: This summary applies to this bill as introduced.)
In 2005, voters approved Referendum C, which is a voter-approved revenue change to the TABOR fiscal year spending limit. Under the referendum, the state is permitted to retain and spend all state revenues up to the excess state revenues cap. The excess state revenues cap is adjusted annually for inflation and population changes, among other things. The bill modifies the excess state revenues cap by allowing an annual adjustment for an increase based on the average annual change of Colorado personal income over the last 5 years, rather than adjusting for inflation and population. Colorado personal income is the total personal income for Colorado as reported by a federal agency. As the modification may increase the amount that the state retains and spends in a given fiscal year, the bill seeks voter approval for the change, as required by TABOR. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
Statutory Revision Committee. Pursuant to section 24-1-136 (11)(a)(I), Colorado Revised Statutes, any report that is required to be made to the general assembly by an executive agency or the judicial branch on a periodic basis expires on the day after the third anniversary of the date on which the first report was due unless the general assembly, acting by bill, continues the requirement. The bill addresses reporting requirements of the department of revenue. Sections 1, 2, 6, 8, and 9 of the bill repeal a report that was scheduled to repeal according to section 24-1-136 (11)(a)(I). Currently there is no repeal date listed in the organic statute. Sections 3 and 4 of the bill amend the organic statutes to remove requirements to send a report to the general assembly after the scheduled repeal date specified in section 24-1-136 (11)(a)(I). Sections 5 and 7 of the bill add a repeal date in the organic statute that coincides with the scheduled repeal date specified in section 24-1-136 (11)(a)(I). (Note: This summary applies to this bill as introduced.)
Statutory Revision Committee. The bill amends references to an out-of-date version of a standard, formerly promulgated by the American national standards institute but now promulgated by the international code council, that governs construction of accessible housing. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
Statutory Revision Committee. Pursuant to section 24-1-136 (11)(a)(I), Colorado Revised Statutes, any report that is required to be made to the general assembly by an executive agency or the judicial branch on a periodic basis expires on the day after the third anniversary of the date on which the first report was due unless the general assembly, acting by bill, continues the requirement. The bill addresses reporting requirements of the department of personnel and administration. Sections 1, 2, 6, 8, and 10 repeal reports that are scheduled to repeal according to section 24-1-136 (11)(a)(I). Currently there are no repeal dates in the organic statutes. Sections 3, 4, 5, 7, and 9 continue indefinitely the reporting requirements contained in those statutory sections. (Note: This summary applies to this bill as introduced.)
Statutory Revision Committee. Pursuant to section 24-1-136 (11)(a)(I), Colorado Revised Statutes, any report that is required to be made to the general assembly by an executive agency or the judicial branch on a periodic basis expires on the day after the third anniversary of the date on which the first report was due, unless the general assembly, acting by bill, continues the requirement. The bill addresses reporting requirements of the department of local affairs. Sections 1, 2, and 6 repeal reports that were scheduled to repeal according to section 24-1-136 (11)(a)(I). Currently there are no repeal dates listed in the organic statutes. Sections 3, 4, and 5 continue indefinitely the reporting requirements contained in those statutory sections. (Note: This summary applies to this bill as introduced.)