They plow roads, douse fires and build public infrastructure. They operate libraries, spray for mosquitoes and bury the dead.

They are the employees of the special districts of La Plata County, created by residents who identified needs and voted to tax themselves to get the jobs done.

In many ways, the districts are a reflection of what we value most – because residents have voted to pay for the services. They often start through grass-roots efforts and are governed more informally than larger taxing entities. They also often operate on shoestring budgets, which can be especially difficult in times like these, when tax revenue has fallen sharply.

In all, the La Plata County Assessor’s Office identifies about 50 special taxing districts. Some cover single subdivisions, while others cover large swaths of the region. Some charge monthly fees, while most charge a property tax – known as a mill levy – that collects anywhere from a few dollars per year to thousands of dollars per year from individual property owners. It all depends on the size of the tax and the assessed value of the property.

“The special-district form of government is a wonderful option for Colorado communities to offer vital services that they would otherwise be unable to provide,” said Ann Terry, executive director of the Special District Association of Colorado.

Everyone is part of one

Special districts provide services that county and municipal governments can’t or won’t offer. They are created by eligible voters who share the tax burden and benefit from the services. Every property owner in La Plata County is part of at least one special district, and some of us belong to five or more.

Rural residents who want urban amenities like domestic water or paved roads can create special districts to accomplish those ends.

Similarly, urban residents who want amenities like parks or libraries can create special districts to form those services.

In some cases, special districts provide what might be considered basic services, such as fire protection. In all, La Plata County has five fire districts, including the Durango Fire & Rescue Authority.

Special districts are typically run by five to seven board members who live in or own property within the district. True special districts are organized under the state’s Special Districts Act and have elected boards. Elections are in May of even-numbered years. Other taxing districts have boards that are appointed by the Durango City Council (Durango Business Improvement District), county commissioners (library and cemetery districts) or a district judge (water conservancy districts).

The formation of special districts, which tend to be grass-roots efforts, are a means of avoiding bureaucratic layers common in large governments. This can reduce costs and delays when it comes to accomplishing certain tasks, said Durango lawyer Floyd “Bud” Smith, who represents several special districts in La Plata County.

“It’s a very effective way to provide a service because they’re done at the lowest level,” he said.

But not all special districts are met with open arms. The La Plata-Archuleta Water District, created to pipe water to unserved rural areas, passed by a thin margin. Many residents feared a water source would spark development in southeastern La Plata County. Others argued Pine River Irrigation Water couldn’t be used for domestic water and was strictly for irrigation.

When special districts have run their course or are no longer needed they can be dissolved. Voters in the Ignacio Sanitation District decided in November 2009 to dissolve the district, largely because the Southern Ute Indian Tribe took over sewer-treatment services, said Balty Quintana, Ignacio town manager.

Most directors of special districts don’t serve for political gain – rather they volunteer their talents as a form of community service, Smith said.

“It’s not very glamorous, but it’s not a huge time commitment, either,” he said.

The districts are subject to the same open meetings and open records laws as county and municipal governments in Colorado.

They report basic information to the Colorado Department of Local Affairs – including a service plan, regular audit and district boundaries – but generally they govern themselves, said Ken Charles, regional manager of DOLA in Durango.

“They’re independent local governments,” he said.

Many special districts have voted to “de-Bruce,” a legal maneuver meant to stabilize revenue.

The state’s 1992 Taxpayers’ Bill of Rights – called TABOR or the Bruce amendment for its author, Douglas Bruce – can drive down a special district’s mill levy when property values increase. But if property values decrease, the mill levy doesn’t increase under TABOR, which creates a ratcheting-down effect.

Shrinking pots of money

While many special districts have “de-Bruced,” they are not immune to the effects of falling property values or a reduction in gas and oil prices.

Some special districts have seen a 50 percent decrease in revenue this year because the price of natural gas dropped in 2009 – the year the Assessor’s Office currently uses for valuation.

“You benefit more when the value goes up, and you hurt more when the value drops,” said county Assessor Craig Larson.

The Los Pinos Fire Production District in southeastern La Plata County experienced a 49 percent decrease in tax revenue this year as a result of natural-gas prices being down, said Chief Larry Behrens.

His budget went from $3.5 million last year to $1.8 million this year, he said.

The fire district anticipated the decrease and set aside reserves, which it will dip into this year, Behrens said. But the fire district may have to ask voters to increase its mill levy in the future, he said.

“There’s no way we’re going to be able to provide the level of service we’re providing without something happening to increase revenue,” Behrens said. “If people want the level of service they have today, then we’re going to have to address that.”

Cities, counties and school districts also feel a pinch from lower property and gas values, but they have other sources of revenue, including sales taxes, which can help soften the blow.

Not all special districts levy taxes. Those that provide a single service like sewer or water tend to have a monthly fee that users pay.

Special districts are flexible in their missions and can transcend county lines.

“These districts are formed by a vote of the people receiving the proposed service,” Charles said. “It’s not something imposed, for the most part.”