Section 32-7-134 - Local improvement districts authorized(1) The board of a service authority may establish local improvement districts within the service authority to facilitate the financing and construction or improvement of facilities within a portion or portions of a service authority. Such local improvement districts shall be established whenever any area, in the opinion of the board, will be especially benefited by the construction, installation, or improvement of any facilities.(2) Such improvements shall be of a type to confer special benefits to real property within the boundaries of any such local improvement district and general benefits to the service authority at large or to a special taxing district within the service authority.(3) In the management of a local improvement district, the board of the service authority shall have all powers granted to the board by this article.L. 72: p. 474, § 1. C.R.S. 1963: § 89-25-34.