Governance

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).

Vista Commons Metropolitan District No. 1 - Service Plan

Vista Commons Metropolitan District No. 2 - Service Plan

Vista Commons Metropolitan District No. 3 - Service Plan

Vista Commons Metropolitan District No. 4 - Service Plan

A resolution is the final form of a decision taken at a meeting by voting on a motion, with or without amendment. A resolution is binding for a Special District. It becomes effective when it is passed but minutes make the evidence of such resolution. An Annual Administrative Matters Resolution outlines statutory requirements of the district and binds the District to the fulfillment of these requirements.

Vista Commons Metropolitan District Nos. 1-4 - 2024 Annual Administrative Matters Resolution

A resolution is the final form of a decision taken at a meeting by voting on a motion, with or without amendment. A resolution is binding for a Special District. It becomes effective when it is passed but minutes make the evidence of such resolution. A Meeting Resolution outlines the regular meeting dates, times, and locations for the calendar year of the resolution. It also outlines all statutory requirements related to conducting regular and special meetings.

Meeting information can be found in the Annual Administrative Matters Resolution. There are no regularly scheduled Board Meetings. Special Board Meetings will be called on an as needed basis.

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.

Vista Commons Metropolitan District - Transparency Notice

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)

Vista Commons Metropolitan District - District Map

Vista Commons Metropolitan District - 2023 Annual Map Filing

Under the Colorado Local Government Election Code, regular elections are those where district directors are elected. These have been held on the Tuesday following the first Monday of May in even-numbered years, but beginning in 2023, they will be held in odd-numbered years. The transition to odd-numbered years was a result of House Bill 18-1039 and means that some districts will hold regular elections in May of both 2022 and 2023. Ballot issue elections concerning bonds (TABOR questions) must be held either at regular elections, in coordinated elections in November of even-numbered years, or in TABOR elections in November of odd-numbered years. Special elections, called by a special district board for non-TABOR questions, can be held in February, May (of even-numbered years), October, or December.

Vista Commons Metropolitan District - Resolution Calling for 2023 Election

Vista Commons Metropolitan District - 2023 Resolution Cancelling May Election

A board of county commissioners, or the governing body of a municipality within whose boundaries a district is located, may request a district to file, not more than once a year, an annual report. The report includes, but isn’t limited to, information on the progress of the special district in the implementation of the service plan.

Vista Commons Metropolitan District - 2021 Annual Report

Vista Commons Metropolitan District - 2022 Annual Report

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.

Vista Commons Metropolitan District 1 - 2024 Adopted Budget

Vista Commons Metropolitan District 2 - 2024 Adopted Budget

Vista Commons Metropolitan District 3- 2024 Adopted Budget

Vista Commons Metropolitan District 4- 2024 Adopted Budget

A Budget Amendment (BA) is the mechanism used to revise the working budget to reflect changes that occur throughout the fiscal year. Once the working budget is completed, it can only be changed by Budget Amendment. Budget amendments are occasionally necessary and should be filed with the Division of Local Government (DLG) when adopted by a local government.

There have not been any budget amendments in the last two years.

An annual audit of the financial affairs of the district must be completed by every District by June 30 and filed with the Office of the State Auditor by July 31.

An audit has not been performed in the last two years.

A district that has annual revenues or expenditures of less than $750,000 may apply to the Office of the State Auditor for an exemption from audit. The exemption is not automatic, it must be granted, and the request must be filed by March 31.

Vista Commons Metropolitan District No. 1 - 2023 Audit Exemption

Vista Commons Metropolitan District No. 2 - 2023 Audit Exemption

Vista Commons Metropolitan District No. 3 - 2023 Audit Exemption

Vista Commons Metropolitan District No. 4 - 2023 Audit Exemption