GOVERNMENT
Governor
Jefferson County, located in central Colorado, occupies 773 square miles, and includes twelve incorporated and twelve unincorporated townships, with a population of over half a million people. (1) Administration for incorporated areas of Jefferson County takes place at the six-level Jefferson County Administration and Courts Facility, located at the intersection of 6th Avenue and Jefferson County Parkway in Golden.
Unincorporated areas of the county without any formal governance structure, such as Evergreen and Conifer, need some sort of mechanism to provide a variety of important and necessary public services and improvements to keep these unincorporated areas running, and help them thrive. ‘Special Districts’ are formed for the purpose of funding public infrastructure needed to support commercial or residential developments that cannot otherwise be provided by the governing county and/or municipality. Special Districts are essentially tax-exempt organizations created to finance and operate public infrastructure improvements.
Special District Service Types
Governance
Special Districts are governed by a Board of Directors, who are elected by registered electors within the district to staggered four-year terms. Anyone who is registered to vote in the State of Colorado and resides within the Special District or who owns taxable property within the boundaries of the Special District is eligible to serve on the Board of Directors. The Board of Directors may hire personnel to carry out the District’s purposes, and to ensure compliance with all statutory requirements.
Operations
A Special District is a quasi-municipal corporation and political subdivision of the State of Colorado and must comply with the open meeting laws, public bidding requirements, any restrictions in its Service Plan, public budget law and public audit requirements. (2) Typically, the Board of Directors meet on a regular basis to handle the business of the District.
Funding
A Special District may use a variety of ways to raise revenue, including issuing debt, levying taxes, and imposing fees and charges. To issue debt or increase taxes requires an election and approval by the qualified voters of the district, as required by TABOR (Taxpayer Bill Of Rights).
Methods of raising revenues include:
Special Characteristics/Benefits
Limitations
A Special District’s fees and taxes are set by its Board of Directors, subject to the limitations imposed by TABOR, Colorado statutes, and the Special District’s electors through the election process. Additionally, a special District’s own Service Plan may also place limitations on its debt issuance or its mill levy and/or required by the governing jurisdiction during the Service Plan approval process.
Summary
Special Districts create, fund, and maintain public infrastructure programs to support commercial or residential developments that cannot otherwise be provided by Jefferson County. Without Special Districts, unincorporated areas of Jefferson County would struggle to deal with basic infrastructure needs such as sanitation and water. Yet because of the local nature of Special Districts, they are often better prepared to address local concerns of the community than could a larger county or municipality. For example, Evergreen Metro District is better situated to understand the unique needs of the Bear Creek Watershed to provide water to the Evergreen community, as compared to an entity such as Denver Water, which must deal with the concerns of a more urban environment.
Sources
Governor
- John Hickenlooper D
- Michael Bennet D
- Corey Gardner R
- Jared Polis D
- Tim Leonard R
- Tim Neville R
- Donald Rosier
- Libby Szabo
- Casey Tighe
Jefferson County, located in central Colorado, occupies 773 square miles, and includes twelve incorporated and twelve unincorporated townships, with a population of over half a million people. (1) Administration for incorporated areas of Jefferson County takes place at the six-level Jefferson County Administration and Courts Facility, located at the intersection of 6th Avenue and Jefferson County Parkway in Golden.
Unincorporated areas of the county without any formal governance structure, such as Evergreen and Conifer, need some sort of mechanism to provide a variety of important and necessary public services and improvements to keep these unincorporated areas running, and help them thrive. ‘Special Districts’ are formed for the purpose of funding public infrastructure needed to support commercial or residential developments that cannot otherwise be provided by the governing county and/or municipality. Special Districts are essentially tax-exempt organizations created to finance and operate public infrastructure improvements.
Special District Service Types
- Fire protection
- Mosquito control
- Parks and recreation
- Safety protection
- Sanitation
- Solid waste disposal facilities/collection and transportation of solid waste
- Street improvements
- Television relay and translation
- Transportation
- Water
- Covenant enforcement
Governance
Special Districts are governed by a Board of Directors, who are elected by registered electors within the district to staggered four-year terms. Anyone who is registered to vote in the State of Colorado and resides within the Special District or who owns taxable property within the boundaries of the Special District is eligible to serve on the Board of Directors. The Board of Directors may hire personnel to carry out the District’s purposes, and to ensure compliance with all statutory requirements.
Operations
A Special District is a quasi-municipal corporation and political subdivision of the State of Colorado and must comply with the open meeting laws, public bidding requirements, any restrictions in its Service Plan, public budget law and public audit requirements. (2) Typically, the Board of Directors meet on a regular basis to handle the business of the District.
Funding
A Special District may use a variety of ways to raise revenue, including issuing debt, levying taxes, and imposing fees and charges. To issue debt or increase taxes requires an election and approval by the qualified voters of the district, as required by TABOR (Taxpayer Bill Of Rights).
Methods of raising revenues include:
- General Obligation Bonds secured by ad valorem property taxes, through the imposition of a mill levy
- Revenue Bonds payable from any revenue source of the district, such as fees, charges or other non-tax revenues collected from district residents and customers
- Mill Levy based on the assessed value of real property as calculated by the County Assessor’s office
- Service Charges and Fees such as rates, tolls and charges for programs, services and facilities
- Grants and low interest Loans for infrastructure improvement through the Colorado Division of Local Government and other state and federal agencies and programs
Special Characteristics/Benefits
- Municipal Bonds – can access favorable rates and terms not available to private entities
- Tax Exempt – allows for lower overhead costs
- Non-Profit -- specific statutes govern expenditures and revenues
- Regulatory Oversight – must meet state-obligated budget, audit and other financial filing and reporting requirements
- Accountable -- governed by local control over the services provided; Special District business is conducted at public meetings
- Governmental Immunity – helps Special Districts avoid expensive lawsuits and corresponding tax or fee increases
Limitations
A Special District’s fees and taxes are set by its Board of Directors, subject to the limitations imposed by TABOR, Colorado statutes, and the Special District’s electors through the election process. Additionally, a special District’s own Service Plan may also place limitations on its debt issuance or its mill levy and/or required by the governing jurisdiction during the Service Plan approval process.
Summary
Special Districts create, fund, and maintain public infrastructure programs to support commercial or residential developments that cannot otherwise be provided by Jefferson County. Without Special Districts, unincorporated areas of Jefferson County would struggle to deal with basic infrastructure needs such as sanitation and water. Yet because of the local nature of Special Districts, they are often better prepared to address local concerns of the community than could a larger county or municipality. For example, Evergreen Metro District is better situated to understand the unique needs of the Bear Creek Watershed to provide water to the Evergreen community, as compared to an entity such as Denver Water, which must deal with the concerns of a more urban environment.
Sources
- Donald Rosier, Jefferson County Commissioner; presentation to LE Class on 20 October 2015.
- McGeady Sisneros Law Firm Website, mcgeadysisneros.com
- Application Review Process Guide – Special District Process; Jefferson County Planning & Zoning