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Plan is a contract rather than recognizing the Liquidation Plan as a judgment, MCR's second, <br /> third, and fourth claims fail to state claims upon which relief can be granted. <br /> 2. MCR's Second and Third Claims Allege Breaches of the <br /> Division's Statutory Duty to Revegetate and Thus Are Barred by <br /> Governmental Immunity. <br /> The Colorado Governmental Immunity Act ("CGIA") provides that a"public entity shall <br /> be immune from liability in all claims for injury which lie in tort or could lie in tort regardless of <br /> whether they may be the type of action or the form of relief chosen by the claimant except as <br /> provided otherwise in this section." C.R.S. § 24-10-106(1)(emphasis added). Thus, the CGIA <br /> provides that a public entity shall be immune from liability in all claims for injury which lie in <br /> tort or could lie in tort unless the injury is among those for which immunity has been expressly <br /> waived. Berg v. State Bd. of Agriculture, 919 P.2d 254, 258 (Colo. 1996), quoting Board of <br /> Count' Comm'rs of Summit Cou=v. DeLozier, 917 P.2d 714, 716 (Colo. 1996). The CGIA is <br /> a recognition of the desirability of including in one article all the circumstances under which the <br /> state may be liable in actions other than contract. C.R.S. § 24-10-102. <br /> The purpose of the CGIA is to allow the government to go about its business without the <br /> fear of interruption of legal action which might act as a drain upon its resources and treasury. <br /> Ace Flying Service v. Colorado Department of Agriculture, 314 P.2d 278 (Colo. 1957). As the <br /> Colorado Supreme Court has recently stated: <br /> Section 24-10-102 recognizes that unlimited liability of public <br /> employees `could disrupt or make prohibitively expensive ... <br /> essential public services, and functions'; that limitations are <br /> necessary to `protect the taxpayer against excessive fiscal burdens'; <br /> and that `public employees should be protected; so that they will <br /> not be `discouraged from providing the services or functions <br /> 7 <br />