Montezuma County has lowered the Law Enforcement Authority mill levy from 1.45 mills to 1.20 mills.
The LEA was passed by voters in 2007 to pay for additional law enforcement services for unincorporated parts of the county.
It generated controversy this year when $797,000 was tapped from the fund to purchase 13 new vehicles for the Montezuma County Sheriff's Office.
The mill levy, which is collected from property taxes, generated $745,000 in 2013 and $870,000 in 2014.
Commissioners have been critical of fund, calling it "excessive and stockpiled." They have considered letting it sunset.
The new levy reduces the amount collected in 2015 by an estimated $200,000.
"We're lowering taxes for the county," said commissioner Larry Don Suckla.
Former Sheriff Gerald Wallace championed the LEA mill levy but said it was "misspent" on vehicles. He said it was intended to put more officers on patrol in rural areas.
Sheriff Spruell defended use of funds for replacing an aging vehicle fleet, calling criticism a political attack. He said he also used the money to hire additional officers and give deputies a 30 percent raise.
"At the time, we were the lowest-paid agency of our size in the state of Colorado," Spruell said. "If we take away LEA funds, it will drastically reduce patrols."