Colorado Revised Statute Title 32, also known as the Special District Act, was created to allow for the formation of districts to provide public services above and beyond what counties or municipalities may provide. The law defines ten services that metropolitan districts may provide to their residents and requires that each district provides at least two of the ten. Metropolitan districts are mainly funded through property taxes. Currently, there are approximately 1,850 special districts in Colorado with more forming each year as urban growth expands. For more information, please refer to the briefing published by the Colorado Department of Local Affairs, Special Districts.