Colorado Code § 30-26-201

Fund or refund liabilities
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Any county in this state, formed and established
from the territory of another county, or other counties, may fund, or refund, any of the liabilities
imposed on such new county by section 4 of article XIV of the state constitution and the law
forming and establishing such county, in the same manner, and with the like force and effect, as
if such liabilities were originally contracted, in the form in which they may exist, by such new
county.

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