Colorado Code § 29-1-901

Definitions
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As used in this part 9, unless the context otherwise requires:
(1) "Local government-financed entity" means any organization, group, or entity other
than a political subdivision that:
(a) Is composed of members that are political subdivisions or who are officials or
employees of political subdivisions; and
(b) Derives any of its annual operating budget from dues, contributions, or other
payments received from political subdivisions.
(2) "Political subdivision" means a county, city and county, city, town, service authority,
school district, local improvement district, law enforcement authority, water, sanitation, fire
protection, metropolitan, irrigation, drainage, or other special district, or any other kind of
municipal, quasi-municipal, or public corporation organized pursuant to law.

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