Colorado Code § 32-21-108

Organization
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(1) Except as provided in this section, the organization of a
district pursuant to this article 21 is governed by part 3 of article 1 of this title 32.
(2) For purposes of complying with section 32-1-301 (1), a petition for the organization
of a district proposed pursuant to this article 21 must 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 section 32-1-301 (2)(d.1), the petition for
organization must set forth the estimated property tax and sales and use tax revenues for the
district's first budget year.
(4) For purposes of complying with section 32-1-304, when the court with whom a
petition for organization of a district proposed pursuant to this article 21 has been filed sets a
hearing date, the clerk of court shall publish notice of the hearing and mail the required notice to
the appropriate board of county commissioners or governing body of the municipality, but the
clerk of court shall not be required to mail notice of the hearing to all interested parties. The
notice must not include information explaining the methods and procedures for the filing of a
petition for exclusion of territory pursuant to section 32-1-305 (3).
(5) For purposes of complying with section 32-1-305 (1), the court shall determine
whether the required number of eligible electors of the proposed district have signed the petition.
(6) Section 32-1-305 (3) does not apply to a district proposed under this article 21. The
court shall not accept or act upon petitions filed by an owner of any real property within a
district proposed under this article 21 stating reasons why the property should not be included
therein and requesting that the property be excluded therefrom.
(7) In addition to complying with the filing requirements in section 32-1-306, 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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