{"data":{"id":"us-co/c.r.s.-39-1.5-101","jurisdiction":"us-co","citation":"C.R.S. § 39-1.5-101","heading":"Legislative declaration.","body":"The general assembly hereby finds and declares that energy development operations and mineral extraction or conversion operations should be authorized to prepay ad valorem taxes to local governments for expenditure on capital improvements in order to meet additional public service demands created by such operations.","path":["Title 39 - Taxation","Article 1.5 - Prepayment of Ad Valorem Taxes"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"ca48b68f3a3ef3dcd37931d20521fa6a1350e6afd3b83e21b3682e132febfddf","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-1-125","next":"us-co/c.r.s.-39-1.5-102"},"notice":"GroundRules: Original legal text. Not legal advice."}