Colorado Revised Statutes Title 22. Education § 22-30.5-403. Definitions

(1) “Board of education” or “board” means a school district board of education.

(2) “Budget year” means the period beginning on July 1 of each year and ending on the following June 30 for which a budget for a district is adopted.

(3) “Charter school” means a charter school as described in section 22-30.5-104, and also includes a nonprofit corporation exempt from taxation under section 501(c)(3) of the federal “Internal Revenue Code of 1986”, as amended, that owns a facility used for occupancy by pupils enrolled or to be enrolled in a charter school on behalf of a charter school and that was created for the sole purpose of holding title to such facility.

(4) “Charter school capital construction” or “capital construction” means constructing, demolishing, remodeling, financing, or refinancing the acquisition of land, buildings, or facilities used for occupancy by pupils enrolled in or to be enrolled in a charter school or an institute charter school. The term also includes actions taken to achieve the purposes set forth in section 22-42-102(2)(a)(I) to (2)(a)(V), (2)(a)(VII), and (2)(a)(VIII).

(5) “Charter school per pupil facilities aid program moneys” means state education fund moneys to be distributed to charter schools and institute charter schools for capital construction pursuant to section 22-54-124.

(5.5) “Institute charter school” means a charter school authorized by the state charter school institute pursuant to part 5 of this article, and also includes a nonprofit corporation exempt from taxation under section 501(c)(3) of the federal “Internal Revenue Code of 1986”, as amended, that owns, on behalf of an institute charter school, a facility used for occupancy by pupils enrolled or to be enrolled in the institute charter school, which nonprofit corporation was created for the sole purpose of holding title to the facility.

(6) “School district” or “district” means a school district organized and existing pursuant to law; except that the term does not include a local college district.

(7) “Special mill levy” means a mill levy authorized by section 22-30.5-405.