Colorado Code § 31-25-611.5

Special 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 special improvement districts within the boundaries of the district in accordance
with part 5 of this article. Such special 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 special improvement districts, making the improvements or
providing the services, and assessing the costs thereof shall be as provided in part 5 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 local improvement district, as determined by the
board. In addition, the board shall perform the duties of the governing body set forth in part 5 of
this article, and the secretary of the district shall perform the duties of the clerk set forth in part 5
of this article. The improvements that the special improvement district may construct and the
services that the special improvement district may provide shall be the improvements and
services that the district may provide pursuant to this part 6.

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