Colorado Revised Statutes Title 30. Government County § 30-20-512.5. Local improvement districts--authority to establish

In order to defray all or any portion of the costs of the improvements or services provided by the district, the board may establish local improvement districts within the boundaries of the district. Such local improvement districts may be established whenever the board determines that property in the district will be especially benefitted by such improvements or services. The method of creating local improvement districts, making the improvements or providing the services, and assessing the costs thereof shall be as provided in part 6 of this article. However, the electors eligible to vote on any question under this section shall either be electors of the district or electors within the proposed local improvement district, as determined by the board. In addition, the board shall perform the duties of the governing body as set forth in part 6 of this article, and the secretary of the district shall perform the duties of the county clerk and recorder as set forth in part 6 of this article. The improvements that the local improvement district may construct and the services that the local improvement district may provide shall be the improvements and the services that the district may provide under this part 5.