JDV Metropolitan District

A budget for each special district is required to be submitted to the Division of Local Government on an annual basis. The budget must contain revenues, expenditures, and fund balances. Each budget must also contain a message of significant budget issues for the year, the basis of accounting, and any leases that the district is involved in. A draft budget must be presented to the board of directors by October 15th. A hearing is set for public comment thereafter. The budget document must then be adopted by December 31st (Dec 15th if levying property taxes) and submitted to the Division of Local Government by January 31st of the budget year. Special district budgets are available for review at the office of the special district, or at the Division of Local Government's Denver office.

The formation and operation of a special district is governed by Title 32 of the Colorado Revised Statutes and other applicable laws. The first step in formation of a special district is submittal of a Service Plan to the jurisdiction in which the property is located. The Service Plan is basically like a city charter and sets forth the powers that the district as government entity will have (i.e., the power to provide water, sanitary sewer, street and other public improvements).

All Title 32 Article 1 Special Districts are required by statute (C.R.S. 32-1-306) to annually file, on or before January 1, a current accurate map of their boundaries with the Division of Local Government (DLG).

No more than sixty days prior to and not later than January 15 of each year, the board of a Special District must provide a Transparency Notice to the eligible electors of the special district which contains the following information:

1. The address and telephone number of the business office of the special district.

2. The name and business telephone number of the manager or other primary contact person of the special district.

3. The names of and contact information for the members of the board, the name of the board chair, and the name of each member whose office will be on the ballot at the next regular special district election.

4. The times and places designated for regularly scheduled meetings of the board during the year and the place where notice of board meetings is posted.

5. The current mill levy of the special district and the total ad valorem tax revenue received by the district during the last year.

6. The date of the next regular special district election at which members of the board will be elected.

7. Information on the procedure and time for an eligible elector of the special district to submit a self-nomination form for election to the board pursuant to section 1-13.5-303, C.R.S.

8. The address of any website on which the special district's election results will be posted.

9. Information on the procedure for an eligible elector to apply for a permanent absentee voter status. 

Click here to open the JDV MD Transparency Notice on DOLA