Colo. Rev. Stat. § 30-20-802
Upon presentation to the board of county commissioners of a petition setting forth the name of the proposed cemetery district, a description of the boundaries of said district, the names of three taxpaying electors resident within such district to be appointed as the first board of directors of said proposed district, and a request for the organization thereof, signed by a majority of the taxpaying electors resident therein, it is the duty of the board of county commissioners of such county to examine the petition and, if it finds that the petition is regular and in due form as provided, and if the board of county commissioners finds that said petition has been signed by a majority of the taxpaying electors, to enter a resolution in its proceedings establishing said cemetery district and to file a certified copy of such resolution with the county clerk and recorder.
C.R.S. § 30-20-802