In the event of a declared civil emergency, emergency, or local disaster, the town manager shall have access to the town's emergency funds mandated by the taxpayer's bill of rights (TABOR) as set forth in article X, section 20, subsection (5) of the Colorado constitution, entitled "emergency reserves". Funds utilized pursuant to this chapter shall be replenished no later than the conclusion of the fiscal year following the end of the emergency. (Ord. 25, Series 2012)