Colorado Code § 30-20-703

(1) Acting on behalf of such district, the
board of county commissioners may:
(a) Levy a tax on all real and personal property situated within the district not to exceed
one mill, the proceeds of which shall be used within the district for operation, maintenance,
capital improvements, acquisition of additional property, and employment of a staff to supervise
a program of activities, and receive gifts of money or property for construction and operation of
recreational facilities and programs; but if the recreational district comprises the entire county,
the board of county commissioners is authorized to appropriate from the general fund for this
purpose and no special levy is authorized;
(b) Establish a board of five residents of the district who own real estate within the
district and who have paid a tax thereon for at least one year preceding their selection, to
administer the facility, and to supervise the conduct of the recreational programs. Each member
of the board, upon approval by a majority of the taxpaying electors residing in the district voting
on the question at a general election, may receive as compensation for his services a sum not in
excess of six hundred dollars per annum, payable not to exceed twenty-five dollars per meeting
attended. Terms of such board members shall be so arranged that the term of one member
expires each year. The manner of selection and the powers shall be determined by the board of
county commissioners in its order creating the recreation district.
(c) Provide for the employment of personnel to operate and manage the facilities and
recreation programs, and cooperate with other public and private agencies in the operation and
management of the facilities and program;
(d) Provide for the creation of a reserve fund adequate to meet the obligations of the
district, for maintenance and operating charges and depreciation, and to provide replacements of
and betterments to the improvements of the district.

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