C.R.S. § 32-21-104

(1) A district may be entirely within or entirely without, or partly within and partly without, the territory of one or more special districts, municipalities, counties, or other existing taxing entities, as may be proposed. A district is a body corporate and politic and a political subdivision of the state. (2) Each of the directors, officers, and employees of the district is a public employee for purposes of the “Colorado Governmental Immunity Act”, article 10 of title 24 .