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The County has agreed to provide funding to Foothills-Gateway Rehabilitation Center, Inc. (which provides education of mentally retarded and seriously handicapped persons) as long as funds are available to be appropriated, payable at $175,000 annually. The County has paid Foothills-Gateway $1,400,000 since the inception of the agreement in 1992.

In November, 1997, Larimer County citizens voted for a temporary sales tax of four-tenths of one percent to finance a major facility construction program. Projects include expansion of the existing jail; new justice centers in Fort Collins and Loveland; a city/county parking garage; sheriff's administration building; and remodeling of the existing administrative offices. At December 31, 1999, construction costs totaled $29.3 million, with $11.7 million remaining.

On November 3, 1998, citizens voted for a temporary sales tax of one-tenth of one percent to purchase land for a new Larimer County Fairgrounds and Event Center. The sales tax ended December 31, 1999. A final payment of $712,500, to exercise the County's option to purchase the land, is due June 30, 2000. The County signed an option to purchase land for $1,822,500. $217,053 of sales tax collected exceeded the spending limit (described under contingencies below). This amount will be refunded to taxpayers through a property tax credit in 2001. This amount is shown as a liability in the Sales Tax Fund (a special revenue fund).

Effective January 1, 2000, the Larimer Center for Mental Health was incorporated as a private not-for-profit corporation under the laws of the State of Colorado for the purpose of assuming the duties and functions previously performed by the Larimer County Mental Health Department. The Larimer County Mental Health Department fund was closed as of December 31, 1999. The Board of County Commissioners of Larimer County transferred, conveyed, and assigned to the Larimer Center for Mental Health the assets used by the Larimer County Mental Health Department, including real property, personal property, fund balance, contracts and grants. In the event the Center, or any successor to the Center, ceases to operate and/or to provide mental health services at any time prior to January 1, 2005, the County may resume the provision of mental health services and all assets conveyed and transferred, or their replacements, shall be conveyed, transferred, and assigned back to the County.

In November 1992, the voters of Colorado approved Amendment 1, commonly known as the Taxpayer's Bill of Rights (TABOR), which adds Section 20 to Article X of the Colorado Constitution. TABOR contains tax, spending, revenue and debt limitations which apply to the State of Colorado, all local governments and special districts as defined by the amendment. Revenue earned in excess of the 'spending limit' must be refunded or approved to be retained by the County under specified voting requirements by the entire electorate. In November 1999, Larimer County citizens passed a ballot measure allowing the County to retain and spend all revenues and other funds received from any source during 2000, and each subsequent year thereafter without further voter approval.

In November 2, 1999, citizens voted for a 20-year temporary sales tax of one-fifteenth of one percent for the construction, operation and maintenance of a new fairgrounds and events center. The tax will be terminated on December 31, 2001 if either of the following two contingencies are not met by November 1, 2001: (1) the County receives commitments for private sector participation of not less than $3 million and (2) a comprehensive traffic study is completed and the Board determines that traffic issues have been adequately addressed.

The County is currently the defendant in several pending lawsuits. Legal counsel is of the opinion that potential claims against the County resulting from such litigation not covered by insurance do not pose a threat of significant liability to the County.

Back to 1999 Financial Report