Colorado Code § 32-1-402

Effect of inclusion order
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(1) The following shall be applicable to any
proceeding for inclusion accomplished pursuant to this part 4:
(a) Nothing in this part 4 shall affect the validity of any area or property included or
excluded from a special district by virtue of prior laws.
(b) After the date of its inclusion in a special district, such property shall be subject to all
of the taxes and charges imposed by the special district and shall be liable for its proportionate
share of existing bonded indebtedness of the special district; but it shall not be liable for any
taxes or charges levied or assessed prior to its inclusion in the special district, nor shall its entry
into the special district be made subject to or contingent upon the payment or assumption of any
tax, rate, fee, toll, or charge, other than the taxes, rates, fees, tolls, and charges which are
uniformly made, assessed, or levied for the entire special district, without the prior consent of the
fee owners or approval of the electors of the area to be included.
(c) In any special district, the included property shall be liable for its proportionate share
of annual operation and maintenance charges and the cost of facilities of the special district and
taxes, rates, fees, tolls, or charges shall be certified and levied or assessed therefor. Nothing in
this section shall prevent an agreement between a board and the owners of property sought to be
included in a special district with respect to the fees, charges, terms, and conditions on which
such property may be included.
(d) The change of boundaries of the special district shall not impair nor affect its
organization, nor shall it affect, impair, or discharge any contract, obligation, lien, or charge on
which it might be liable or chargeable had such change of boundaries not been made.
(e) The court order of any inclusion of territory accomplished pursuant to this part 4
shall be filed in accordance with the provisions of section 32-1-105.
(f) The special district's facility and service standards which are applied within the
included area shall be compatible with the facility and service standards of adjacent
municipalities.

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