C.R.S. § 30-35-902

As used in this part 9, unless the context otherwise requires: (1) “Registered elector” or “elector” means an individual who resides within a home rule county and is registered and otherwise qualified to vote in county elections in such county. (2) “Special taxing district” or “district” means a geographic area within a home rule county designated and delineated by the governing body of a home rule county to facilitate the furnishing of services and improvements and the collection of ad valorem taxes or charges for such services, or both such taxes and charges; however, such collection of taxes or charges, or both, shall not be in addition to or in lieu of any taxes or charges, or both, specifically provided for and limited by any statute for the same purpose, including, but not limited to, taxes for law enforcement authorities, roads and bridges, and the like.