Morgan Smith Attorney General of Colorado — Opinion August 3, 1982 RE: Under C.R.S. 1973, 29-1-301(1.3), may the counties use taxes imposed in 1980 to fund 1981 expenditure as the basis to impose a levy of greater than 7 percent over the previous year to fund 1982 expenditures. J.D. MacFARLANE, Attorney General Morgan Smith Executive […]