Jefferson Center Metropolitan District No. 1 v. North Jeffco Metropolitan Recreation & Park District

Opinion by

Judge CRISWELL.

Plaintiffs consist of a metropolitan service district (Jefferson), organized in 1989 pursuant to § 32-1-301, C.R.S. (1992 Cum. Supp.), together with individual landowners who own land (the property) within that district, which is subject to that district’s tax levy. They appeal from a decree of the district court which dismissed their complaint for declaratory judgment and which granted the request by defendant, North Jeffco Metropolitan Recreation and Park District (North Jeffco), a metropolitan park and recreation district organized in 1957 pursuant to a statute…