Colorado Revised Statutes Title 29. Government Local § 29-15-103. Definitions

(1) “Governing body” means a city council, a board of trustees, a commission, a board of county commissioners, a board of directors, or any other legislative body in which the legislative powers of a public body are vested.

(2) “Legislative act” means an ordinance adopted by the governing body of a municipality or a resolution adopted by the governing body of any other public body.

(3) “Public body” means any county, any municipality as defined in section 31-1-101(6), C.R.S., any school district or other district, or any public board, commission, authority, agency, political subdivision, or other public body in the state created pursuant to any general or special law or pursuant to any legislative or home rule charter.

(4) “Tax anticipation note” means any note, interim debenture, warrant, or other security evidencing an obligation and issued pursuant to this article.

(5) “Taxes” means ad valorem taxes on real or personal property.