C.R.S. § 23-61.5-110: Property tax - vocational services.

Each area vocational district, acting through its board, has the power to impose an ad valorem property tax against property in the district to raise revenue for the purpose of meeting the cost of the postsecondary vocational services provided within the district by the area technical college which serves and is contained in the district, including but not limited to the cost of capital construction.