C.R.S. § 32-1-1402

As used in this part 14, unless the context otherwise requires: (1) “Federal bankruptcy law” means chapter 9 of title 11, U.S.C., as the same may be from time to time amended, or any act of congress relating to the adjustment or composition of indebtedness of municipalities enacted pursuant to article I, section 8, clause 4, of the United States constitution concerning uniform laws on the subject of bankruptcy. (2) “Insolvent taxing district” means a taxing district which is able to show to the United States bankruptcy court in and for the district of Colorado that it has been unsuccessful with other existing alternatives to bankruptcy and which would be unable to discharge its obligations as they become due by means of a mill levy of not less than one hundred mills to be imposed by: (a) The taxing district; or (b) Any other taxing district pursuant to a contract which pledges the revenues of such contract to the payment of such obligations. (3) “Plan” means a plan for the adjustment of the debtor’s debts under federal bankruptcy law filed by an insolvent taxing district. (4) “Taxing district” means a special district which is organized or acting under the provisions of this article.