Larimer County commissioners dissolve decades-old General Improvement District after residents object

Larimer County commissioners voted 3-0 on June 9 to dissolve Larimer County General Improvement District (GID) Number 1, which covers Imperial Estates, Second Imperial Estates and the Westfield Subdivision. The vote came after residents urged the board to delay action and asked county staff for more time and clearer information about options for funding major road repairs.

The action removes a largely inactive GID created May 5, 1970, that has not collected a mill levy in decades. County attorneys and staff said the district cannot be used to restart property assessments without a new public vote under Colorado’s Taxpayer Bill of Rights (TABOR) and Colorado Revised Statutes 30-25-27.

Commissioners said the dissolution is primarily housekeeping: the old district no longer functions as intended, the account balance was spent down in February 2017, and the statutory framework for such districts has changed since the 1970s. County staff and several commissioners told residents the practical effect of dissolution will not change routine surface maintenance provided by Road and Bridge, but any major reconstruction would require formation of a new…