(B)Who is a resident of the district or the area to be included in the district; or
(C)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 whether or not said person resides within the district.
(II)Where the owner of taxable real or personal property specified in sub-subparagraph (C) of subparagraph (I) of this paragraph (a) is not a natural person, an “elector” of the district shall include a natural person designated by such owner to vote for such person. Such designation shall be in writing and filed with the county clerk and recorder. Only one such person may be designated by an owner.
(b)A “taxpaying elector” of a district is an elector of a district who or whose spouse or civil union partner owns taxable real or personal property within the district or the area to be included within the district, whether or not said person resides within the district. Where the owner of taxable real or personal property specified in this paragraph (b) is not a natural person, a “taxpaying elector” of the district shall include a natural person designated by such owner to vote for such person. Such designation shall be in writing and filed with the county clerk and recorder. Only one person may be designated by an owner.
(c)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 (1). The ownership of property on which a specific ownership tax is paid pursuant to law shall not qualify a person as an elector nor as a taxpaying elector. Taxable property means real or personal property subject to general ad valorem taxes.
(d)Registration pursuant to the general election laws or any other laws shall not be required.
(2)“Governing body” means a board of county commissioners in a county.
(3)“Improvement district”, referred to in this part 5 as a “district”, means a taxing unit that may be created by any county in this state for the purpose of constructing, installing, acquiring, operating, or maintaining any public improvement or for the purpose of providing any service so long as the county that forms the district is authorized to perform such service or provide such improvement under the county’s home rule charter, if any, or the laws of this state, and except as otherwise provided in this subsection (3). “Public improvement” or “service” shall not include any facility identified in section 30-20-101 (8) or (9), nor shall the terms include services identified in section 30-15-401 (4) to (7.7) unless the district provides such services consistent with part 4 of article 15 of this title. No such district shall provide the same improvement or service as an existing special district within the territory of such existing special district unless the existing special district consents. A district may consist of noncontiguous tracts or parcels and may be organized wholly or partially within an existing special district if it is not providing the same service as the special district. For purposes of this part 5, a district may be created by or within a county for the purpose of constructing, installing, acquiring, operating, maintaining or providing fire protection regardless of whether or not the county is authorized to provide fire protection improvements or services. For purposes of this subsection (3), “fire protection” shall have the same meaning as “firehouses, equipment, and firefighters” as described in section 30-35-201 (22).
(4)“Publication”, if no manner of publication is specified, means publication once a week for three consecutive weeks in a newspaper of general circulation in the district. It shall not be necessary that publication be made on the same day of the week in each of the three consecutive weeks, but not less than fourteen days, excluding the day of first publication, shall intervene between the day of the first publication and the day of the last publication, and publication shall be complete on the day of the last publication.
Section 30-20-503 — Definitions,
https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-30.pdf (accessed Oct. 20, 2023).