Colorado Code § 32-19-104

Special districts file - notice of organization or dissolution
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(1) For
purposes of complying with section 32-1-104 (2), a district created pursuant to this article shall
provide the required notice to the department of revenue instead of the county assessor.
(2) For purposes of complying with section 32-1-105, the county clerk and recorder shall
file a certified copy of the decree or order confirming the organization or dissolution of a district
created pursuant to this article with the department of revenue instead of notifying the county
assessor of the action.

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