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There are two types of improvement districts that are available to Colorado residents under state statutes (Colorado Revised Statues). State Statute 30-20-Part 5-County Public Improvement District Act and State Statute 30-20-Part 6-Local Improvement Districts-Counties.
Public Improvement Districts (aka General Improvement Districts) are formed to make public improvements through an increase in the mill levy tax. Improvements may consist of providing fire protection services or for the purpose of installing, or acquiring any public improvement, including, but not limited to, fire protection facilities, grading, paving, curbing, guttering, or otherwise improving the whole or any part of any street or alley, parking and off-street facilities, sewer drainage collection systems, storm sewer drainage systems, and surface drainage systems.
Local Improvement Districts
are formed to construct improvements and assess the cost upon the property benefited by the improvements. Improvements may consist of constructing, grading, paving, pouring, curbing, guttering, lining or otherwise improving the whole or any part of any street or providing street lighting or drainage facilities in the unincorporated areas of the county. Improvements may also include constructing, installing or improving any system for the transmission or distribution of water or for the collection or transmission of sewage, or both systems.
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