Centennial Municipal Bonds, Liens, Excise & Pensions

Taxation and Finance Colorado 4 Minutes Read · published March 01, 2026 Flag of Colorado

Introduction

Centennial, Colorado administers local rules on municipal bonds, voter approval for debt, liens, excise taxes and employee pensions across city departments and through applicable state rules. This guide summarizes how those instruments are created, enforced and challenged in Centennial, identifies the responsible offices, and points to official sources you can consult to review ordinances, debt disclosures and procedures for complaints and appeals. For legal questions about a specific case, contact the listed departments directly and consult the cited municipal code and finance pages below.[1][2]

Bonds and Voter Approval

Municipal bonds in Centennial are governed by the city charter and municipal code in conjunction with Colorado constitutional requirements on debt and tax increases. Voter approval is commonly required for new bonded debt under Colorado’s Taxpayer Bill of Rights (TABOR) and related municipal rules. For legal language and ordinance text, consult the municipal code and the City Finance department pages cited below.[1][2]

  • Election requirements - timing and ballot measures are set by the City Clerk and Finance departments.
  • Disclosures - official debt statements and prospectuses are issued by the Finance Department.
  • Authorized purposes - capital projects, infrastructure and limited refunding per municipal authorization.
Voter approval is typically required for general obligation debt under state rules and often by local charter language.

Liens, Property Charges and Collection

Centennial can place municipal liens for unpaid code enforcement charges, nuisance abatement, or unpaid special assessments where authorized by ordinance; property tax liens and some excise collections are administered at the county level. See municipal code references and department contacts for lien filing and release procedures.[1]

  • Types of liens - code enforcement liens, special assessment liens, and administrative charges where ordinance permits.
  • Recording - city or county recording steps depend on the controlling ordinance or county recorder process.
  • Release procedures - typically require payment, lien satisfaction documentation and recording of release.

Excise Taxes and Local Fees

Centennial may impose excise taxes and fees as authorized by ordinance and state law; some levies require voter approval. The Finance Department posts current fee schedules and tax-related ordinances; consult those official postings for exact rates and effective dates.[2]

  • Local excise rates - set by ordinance or voter measure; check Finance or municipal code for current figures.
  • Effective dates and sunset clauses - specified in the authorizing ordinance or ballot language.
  • Payment and remittance - administered by the City Finance department unless otherwise noted.

Pensions and Employee Retirement

Employee pensions for Centennial staff are generally governed by the City’s personnel policies and the applicable retirement system identified in employment agreements. Many Colorado municipalities participate in the Public Employees’ Retirement Association (PERA) or maintain defined contribution plans; the controlling instrument and administrator should be confirmed with Human Resources or Finance.[2]

  • Plan administrator - typically City Human Resources or Finance; contact HR for plan documents and administrator contact details.
  • Plan documents - plan descriptions, summary plan documents and ordinance references where pensions are established.

Penalties & Enforcement

Enforcement of bonds, liens, excise tax obligations and pension compliance involves financial penalties, administrative orders and, where authorized, liens or legal action. The exact amounts and escalation schedule depend on the specific municipal ordinance or state statute cited; where the municipal code or Finance pages do not list numeric fines or schedules, this guide states that those figures are "not specified on the cited page." See the listed contacts for filing complaints, requesting inspections or initiating appeals.

  • Fine amounts - not specified on the cited page; consult the municipal code and Finance Department for ordinance-specific penalties.[1]
  • Escalation - first, repeat and continuing offence treatment is ordinance-specific and not specified on the cited page.[1]
  • Non-monetary sanctions - administrative orders, abatements, lien filings, permit suspensions and referral to municipal court where authorized.
  • Enforcer & inspection - Code Enforcement, Finance and City Attorney; complaints and inspection requests are handled by the relevant department listed below.[1]
  • Appeals & review - appeal routes and time limits are set in ordinance or municipal procedures; specific time limits are not specified on the cited pages and must be confirmed with the enforcing department.
  • Defences & discretion - permitted defenses include valid permit or variance, procedural defects and reasonable excuse where allowed by ordinance; specifics are ordinance-dependent.
If you receive a notice of violation or lien, act promptly to request information and appeal instructions from the issuing department.

Applications & Forms

The municipal code and Finance Department pages are the primary sources for forms related to debt disclosure, lien release or excise tax remittance. Specific form names, numbers, fees and submission methods are not listed on the cited pages and should be requested from the department handling the matter; contact details are provided in the Help and Support section below.[2]

FAQ

Do bonds in Centennial require voter approval?
Often yes — bonds that increase long-term debt or taxes generally require voter approval under state and local rules; confirm the exact requirement in the municipal code or with the Finance Department.[1][2]
How do I find out if a lien is on my property?
Contact the City Code Enforcement or the Arapahoe County Recorder/Treasurer for recorded liens; the city can confirm administrative liens under its ordinances.[1]
Who handles pensions and where are plan documents?
Human Resources and the Finance Department administer employee retirement matters; plan documents are available from HR or the referenced retirement system administrator.[2]

How-To

  1. Identify the issuing department from the notice or municipal code and gather the ordinance citation if provided.
  2. Request the specific form, fee schedule or debt disclosure from the Finance Department or Code Enforcement.
  3. File an appeal or request review within the time limit stated on the notice or in the applicable ordinance.
  4. Pay any undisputed amounts to stop escalation, then continue the appeal or administrative process if you dispute the charge.

Key Takeaways

  • Voter approval often applies to new bonded debt; consult Finance and code text.
  • Liens and fines are enforced via ordinance; recording and release procedures vary.
  • Contact City departments early to request forms and appeal instructions.

Help and Support / Resources

  1. [1] City of Centennial municipal code (Municode)
  2. [2] City of Centennial Finance Department

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