Colorado Code § 37-32-101

Legislative declaration
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The general assembly declares that this article is
necessary by reason of general economic conditions now prevailing in the agricultural sections
of this state. Said conditions make it impossible for the owners of land in many such districts to
pay the general and special taxes and assessments levied against their property. As a result
thereof the delinquencies seriously affect the ability of counties and other governmental agencies
in which such districts are located to obtain the revenue necessary to conduct governmental
functions. The relief afforded to such districts by this article is urgently necessary in order to
permit the performance of local governmental functions of the state in those sections thereof in
which such districts are located.

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