Accounting, management and consulting for Colorado metropolitan districts
About Us

An Accounting and Management Firm that Promotes Good Governance of Metro Districts

Wolfersberger, LLC provides comprehensive accounting, management and consulting services to metropolitan districts across Colorado. Our firm is unique because we only provide services to resident-controlled metropolitan districts. We avoid serving builder and land developer-controlled metropolitan districts and we do not maintain financial relationships with or provide services to home builders or land developers.

Metro districts managed by Wolfersberger, LLC promote high standards regarding ethical conduct among directors and contractors, transparency with residents and fiscal management of property taxes collected from homeowners. 

We assist all of our metro district clients with achieving a "flat tax" financial structure where, regardless of annual changes in home values, homeowners pay the same amount in property taxes to fund their metro district each year.

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Information-rich websites, publicly posted board meeting minutes, newsletters, board meetings held in locations within or near district boundaries - just a few ways Wolfersberger, LLC managed districts promote openness and transparency with their residents
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Wolfersberger, LLC only works with resident-controlled metro districts and does not maintain business relationships with builders or land developers
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Ethical Conduct

Wolfersberger, LLC promotes ethical conduct among board members through training, education and being an example to the clients we serve
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Fiscal Responsibility

Wolfersberger, LLC assists homeowners with repairing the damage caused by corporate-controlled metro districts that entered into blank check funding agreements and issued millions in debt with effective interest rates exceeding 20%
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Flat Tax

One of our primary goals at Wolfersberger, LLC is to help each of our client districts achieve a flat property tax structure where the property taxes paid by homeowners remains the same each year regardless of changes in assessed home values.
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Learn More About Colorado Metro Districts

Metro Districts in the News

Read local news articles regarding investigations into abuses that are occurring on developer / builder-controlled metropolitan districts

Metro Districts - The Least Regulated Form of Government

Don't be fooled into believing metropolitan districts are a highly regulated form of government. Many land developers, home builders and professional firms are spending significant sums of money on advertising, social media and "educational" websites attempting to mislead Colorado homeowners into believing that metropolitan districts are heavily regulated. This is simply not true.

What Can a District Buy for a BILLION Dollars?

Find out how some metropolitan districts are authorized to issue billions of dollars of debt without obtaining a single vote from any of the homeowners or residents who live in such metropolitan districts.

Master / Servant District Structures

Lean more about how developers and builders try to keep homeowners from participating in the governance of their property tax districts by creating Master/Slave district structures.

HOA / District Consolidation Success Stories

Learn more about neighborhoods where homeowners agreed to consolidate their HOA services into their homeowner-controlled metropolitan district

Recall Election Success Stories

Are you interested in starting a recall election regarding your builder or developer-controlled metropolitan district board? Read more about recent recall elections that occurred in other metropolitan districts.

Our Clients (All homeowner-controlled boards)

Aberdeen Metro District No. 2
Amber Creek Metro District No. 2
Ash Meadows Metro District
Base Village Metro District No 2
Belle Creek Metro District
Buckhorn Valley Metropolitan District No 2
Buckley Ranch Metro District
Buffalo Highlands Metro District
Buffalo Run Mesa Metro District
Colorado International Center Metro District No 3
Flying Horse Metro Districts 2 and 3
Foxton Village
Fronterra Village Metro District
Fronterra Village Metro District No.2
Granby Ranch Metro District
Laredo Metro District
Lewis Pointe Metro District
Lupton Village Residential Metro District
Mayfield Metro District
North Holly Metro District
North Range Metro District No 1
North Range Metro District No 2
North Range Metro District No 3
North Range Village Metro District
Parkside Metro District
Platte River Ranch South Metro District
Potomac Farms Metro District
Richards Farm Metro District
Second Creek Farm Metro No 2
Turnberry BNC Metro District No.1
Turnberry BNC Metro District No.2

Resources For Your Convenience

Colorado Statutes

Review Colorado Revised Statutes (CRS) first-hand. Key statutes applicable to metro districts include the following:

  • Title 32, Article 1 (Special District Act)
  • Title 1, Article 13.5 (Local Government Election Code)
  • Title 15, Article 1 (Fiduciary)
  • Title 18 (Criminal Code), Article 8 & 15
  • Title 24 (Government - State), Articles 6, 18, 20, 72
  • Title 29, Article 1 & 6 (Local Government Budget & Audit Law)
  • Title 38, Article 33.3 (Common Interest Ownership Act)
  • Article X ("Revenue"), Section 20 ("Taxpayer's Bill of Rights" aka TABOR)
  • Article XI ("Public Indebtedness"), Section 6 ("Local Government Debt")

Colorado Office of the State Auditor

The Office of the State Auditor (OSA) is a nonpartisan agency in Colorado's Legislative Branch. The State Auditor is appointed by the Colorado General Assembly (i.e. the Colorado House of Representatives and the Colorado Senate) to a 5-year term. OSA is responsible for ensuring metropolitan districts comply with local government audit laws (CRS 29-1-601). Metro districts must file their annual financial statements with OSA by June 30th each year.

NOTE: Click HERE to access OSA's database of annual audited financial statements filed by metro districts.

Colorado Independent Ethics Commission

In 2006, Colorado voters passed Amendment 41 which added Article XXIX “Ethics in Government” to the State of Colorado’s constitution and created the Colorado Independent Ethics Commission (CIEC). The CIEC was created to “…ensure propriety and to preserve public confidence…” in the conduct of state and local government officials.

NOTE: Unfortunately, metropolitan districts are outside the jurisdiction of the CIEC. The State Legislature has been unwilling to pass laws requiring the CIEC to regulate the ethical behavior of directors serving on metro districts.

Landmark Towers Association, Inc. vs Marin Metropolitan District (April 2016)

Read the Colorado Court of Appeals ruling regarding the lawsuit filed by the Landmark Towers Association, Inc (on behalf of the homeowners) against the developer-controlled Marin Metropolitan District. 

Special District Association

The Special District Association (SDA) of Colorado is a statewide membership organization created in 1975 to serve the interests of the special district form of local government in Colorado. SDA has over 2,600 special district members (approximately 50% of which are controlled by directors reporting conflicts of interest) and over 300 associate members. SDA associate members include attorneys, accountants, investment advisors, engineers, management companies and other consultants. The SDA Executive Director, the Legislative Committee and a hired contract lobbyist monitor legislation, and lobby extensively on behalf of all special districts before the Colorado General Assembly.

Division of Local Government

The Division of Local Government (DLG) operates under Colorado State's Department of Local Affairs - one of 22 state agencies. The executive director for the Department of Local Affairs is appointed by the governor. The DLG provides training, technical assistance and manages the Local Government Information System (LGIS) database. However, DLG neither regulates the activities of metropolitan districts nor has enforcement powers to stop metropolitan districts from violating any laws (other than laws requiring public disclosures and reports be filed with DLG).

NOTE: Click HERE to access the LGIS database which contains annual budgets, transparency notices, financial statements, election results, annual reports and other information filed by all local government entities - including metropolitan districts.

EMMA Resources

Review various information in public bond offering documents filed by your metropolitan district on the Electronic Municipal Market Access (EMMA) database. Financial projections, development plans and projections, financial and operational risks, planned uses of bond proceeds, etc are a few topics addressed in these documents.

Recall Election Resources

Sometimes residents of metro districts may not want to wait until a biennial election occurs (i.e. May of 2022 and then May of odd-numbered years thereafter) to remove directors from a metro district board - especially when such directors who disclose significant conflicts of interest serving on the board are unwilling to step down and be replaced by independent directors. Click here to learn more on how to initiate a recall election in your metro district.

Conflict of Interest Disclosure Filings

Find out whether the directors serving on your metropolitan district board are filing conflicts of interest disclosures with the Colorado Secretary of State.

NOTE: The Colorado Secretary of State does not review or regulate what is (or is not) disclosed in conflict-of-interest disclosure filings.