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<br />number of irrig?~ed acres it owns within the district.16 <br /> <br />As our discussion demonstrates, we conclude that the private <br /> <br />character of a 1921 Act irrigation district differs in essential <br /> <br />respects from that of a public governmental entity exercising <br /> <br />taxing authority contemplated by Amendment 1. An irrigation <br /> <br />district exists to serve the interests of landowners not the <br /> <br />general public. Rather than being a local governmental agency, a <br /> <br />19~1 Act irrigation district is a public corporation endowed by <br /> <br />the state with the powers necessary to perform its predominantly <br /> <br />private objective. <br /> <br />III. CONCLUSION <br /> <br />Accordingly, we hold that an irrigation district is not a local <br /> <br />government within the meaning of Amendment l's taxing and <br /> <br />spending election requirements. Because of our disposition of <br /> <br />this issue, we deem it unnecessary to respond to the remaining <br /> <br />certified questions. <br /> <br />16 See ~ 37-42-107 (3), 10 C.R.S. (1997) (number of votes <br />per land owner in organization vote is equivalent to total number <br />of acres owned by the landowner within the proposed district) . <br /> <br />12 <br />