{"data":{"id":"us-co/c.r.s.-30-20-519","jurisdiction":"us-co","citation":"C.R.S. § 30-20-519","heading":"Reserve fund.","body":"Whenever any indebtedness has been incurred by a district, it is lawful for the board to levy taxes and collect revenue for the purpose of creating a reserve fund in such amount as the board may determine, which may be used to meet the obligations of the district, for operating charges and depreciation, and to provide extensions and betterments of the authorized improvements of the district.","path":["Title 30 - GOVERNMENT - COUNTY","Article 20 - Public Improvements","Part 5 - COUNTY PUBLIC IMPROVEMENT DISTRICT ACT"],"source_url":"https://olls.info/crs/crs2026-title-30.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"31b9e10c958dfc22b06ba264b6570fed006c28ad916dd0a710b33ea3d91a07b2","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-30-20-518","next":"us-co/c.r.s.-30-20-520"},"notice":"GroundRules: Original legal text. Not legal advice."}