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<br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br /> <br />of the taxing and spending requirements of Colo. Const., Art. X, 9 20 <br />("TABOR"). Campbell v. Orchard Mesa Irrigation Dist., 1998 WL 643978 <br />(Colo. 1998). <br /> <br />E. <br /> <br />Water Conservancy Districts: <br /> <br />I. Statutory political subdivisions of the state. C.R.S. 937-45-101, et seq. <br /> <br />2. Local instrumentalities of state government formed by petition of <br />landowners, and election in some cases. C.RS. 9 37-45-109. <br /> <br />3. Authorized to acquire and sell water, construct and operate water projects, <br />condemn property, contract with the United States on water projects, etc., to <br />promote a sufficient water supply for the area served. C.RS. 9 37-45-118. <br /> <br />4. Authorized to levy taxes and special assessments. C.R.S. 9 37-45-121. <br /> <br />5. Governed by a board of directors. C.R.S. 9937-45-114, -115. <br /> <br />a. Generally, landowners in the district are appointed to the board of <br />directors by the District Court. C.RS. 9 37-45-114(1). <br /> <br />b. Geographical representation is required. C.RS. 9 37-45-114(1) <br /> <br />c. Directors may be elected on petition of the electors. C.RS. 9 37-45- <br />114(2); See Matthews v. Tri County Water Conservancy District, 613 <br />P.2d 889 (Colo. 1980). <br /> <br />F. <br /> <br />Water Conservation Districts: <br /> <br />1. Three districts are established by statute: <br /> <br />a. Colorado River Water Conservation District, established 1937. <br />C.R.S. 9 37-46-101, et seq. <br /> <br />9 <br />