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required by the citizens or from exercising the powers authorized <br /> or required by law.' <br /> Swieckowski v. City of Ft. Collins, 934 P.2d 1380 (Colo. 1997). <br /> As stated above, sovereign immunity issues involve subject matter jurisdiction and are to <br /> be determined through motions to dismiss in accordance with C.R.C.P. 12(b)(1). Fogg at 276. <br /> "In resolving whether a plaintiffs claim is barred by the [CGIA], the `diapositive question' is <br /> whether the claim is a tort claim or could be a tort claim for purposes of analysis under the <br /> [CGIA]." Berg, 919 P.2d at 258. MCR's second and third claims can or do fall within the <br /> State's immunity and are thus barred, as discussed in detail infra. <br /> The Colorado Surface Coal Mining Reclamation Act, C.R.S. §§ 34-33-101 - 137, sets <br /> forth a statutory duty to reclaim and revegetate surface lands affected by coal mining. After <br /> MCR petitioned in bankruptcy, the Division began reclamation of Coal Basin by using funds <br /> distributed pursuant to the Liquidation Plan. Amended Third Party Complaint,T¶ 18, 19 and 20. <br /> The Liquidation Plan provides that funds distributed to the Mined Land Reclamation <br /> Board shall be used pursuant to the "Reclamation Plan." ¶4.3.4 of the Liquidation Plan. The <br /> Liquidation Plan defines the Reclamation Plan as "the Debtor's plan for the Mine Site submitted <br /> pursuant to the [Reclamation Act] as approved by the [Board] in [MCR's permit] and governed <br /> by the terms of that Act." Liquidation Plan, MCR's Answer Exhibit 2 ¶ 1.32 (emphasis added). <br /> In short, the Division's reclamation of Coal Basin is funded by the Liquidation Plan, which refers <br /> to the Reclamation Plan and provides that the Reclamation Plan is governed by the Reclamation <br /> Act. The Liquidation Plan itself does not set forth reclamation requirements or any reclamation <br /> plan. MCR's allegations that steep slope revegetation is unwarranted (second claim), and that re- <br /> 8 <br />