As used in this article 45, unless the context otherwise requires: (1) "Acre-foot" or "acre-feet" may be substituted by any other commonly used unit for the measurement of water when appropriate. (2) "Board" means the board of directors of the district. (3) "Court" means the district court of that judicial district of the state of Colorado wherein the petition for the organization of a water conservancy district shall be filed. (4) (a) "Elector" means a person who, at the designated time or event, is qualified to vote in general elections in this state, and: (I) Who is a resident of the district or the area to be included in the district; or (II) Who or whose spouse or civil union partner owns taxable real or personal property within the district or the area to be included in the district. (b) A person who is obligated to pay general taxes under a contract to purchase real property within the district shall be considered an owner within the meaning of this subsection (4). The payment of a specific ownership tax pursuant to law shall not qualify a person as an elector. Taxable property means real or personal property subject to general ad valorem taxes. (c) For all elections and petitions that require ownership of real property or land, the ownership of a mobile home or manufactured home as defined in section 38-12-201.5 (5), 5-1- 301 (29), or 42-1-102 (48.8) is sufficient to qualify as ownership of real property or land for the purpose of voting rights and petitions. (5) "Land" or "property" is used in this article with reference to benefits, appraisals, assessments, or taxes, as political entities, according to benefits received, and public corporations shall be considered as included in such reference in the same manner as "land" or "property". (6) "Land" or "real estate" means real estate, as "real estate" is defined by the laws of the state of Colorado, and embraces all railroads, tramroads, electrical roads, street and interurban railroads, highways, roads, streets and street improvements, telephone, telegraph, and transmission lines, gas, sewer and water systems, water rights, pipelines, and rights-of-way of public service corporations, and all other real property whether held for public or private use. (7) "Person" means a person, firm, partnership, association, or corporation, other than a county, town, city, city and county, or other political subdivision. Similarly, "public corporation" means counties, city and counties, towns, cities, school districts, irrigation districts, water districts, park districts, subdistricts, and all governmental agencies, clothed with the power of levying or providing for the levy of general or special taxes or special assessments. (8) "Property" means real estate and personal property. (9) "Publication" means once a week for three consecutive weeks in at least one newspaper of general circulation in each county wherein such publication is to be made. It shall not be necessary that publication be made on the same day of the week in each of the three weeks, but not less than fourteen days, excluding the day of the first publication, shall intervene between the first publication and the last publication, and publication shall be complete on the date of the last publication. (10) "Works" means dams, storage reservoirs, compensatory and replacement reservoirs, canals, conduits, pipelines, tunnels, power plants, and any and all works, facilities, improvements, and property necessary or convenient for the supplying of water for domestic, irrigation, power, milling, manufacturing, mining, metallurgical, and all other beneficial uses.
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