Colorado Code § 35-70-106

Creation of district - certification. Within sixty days after the holding of
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such election, if more than a majority of the votes cast are for organization of such proposed
district, the state board shall certify to the division of local government in the department of
local affairs a statement of such election and the result thereof, together with a map or plat
showing the area included within such district. The director of said division shall thereupon
execute and deliver to the state board a certificate declaring the area within the boundaries of
such district to be a lawful conservation district under its name as shown in the records, and
thereafter such district shall be a public body corporate and a political subdivision of the state of
Colorado and shall have all the powers and duties imposed upon such districts under the
provisions of this article. Because the district is a political subdivision of the state, the property
of such district, both real and personal, shall be exempt from taxation pursuant to section 4 of
article X of the state constitution.

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