Colorado Code § 32-19-109

Organization
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(1) Except as provided in this section, the organization of a
district pursuant to this article shall be governed by the provisions of part 3 of article 1 of this
title.
(2) For purposes of complying with the provisions of section 32-1-301 (1), a petition for
the organization of a district proposed pursuant to this article shall be signed by not less than
thirty percent or two hundred eligible electors of the proposed district, whichever number is
smaller.
(3) For purposes of complying with the provisions of section 32-1-301 (2)(d.1), the
petition for organization shall set forth the estimated sales tax revenues for the district's first
budget year.
(4) For purposes of complying with the provisions of section 32-1-304.5 (2), the court
shall determine whether the required number of eligible electors of the proposed district have
signed the petition.
(5) For purposes of the filing requirements in section 32-1-306, instead of filing a map of
the district with the county assessor, the district shall file a certified copy of the findings and
order of the court organizing the district with the department of revenue.

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