Colorado Code § 30-20-512.5

Local improvement districts - authority to establish
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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.

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