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Colorado law limits the types of services that county governments can provide toresidents. Districts are created to fill the gaps that may exist in the servicescounties provide and the services the residents may desire. The majority ofdistricts draw their boundaries in unincorporated county land, but residents of amunicipality may be included in one or more districts.
As political subdivisions of the State of Colorado, special districts are required to submit a number of required filings to various state agencies throughout the year. These filings are primarily financial, but also include election results, lists of boards of directors, and others.