C.R.S. § 31-3-103
31-3-103. Return - canvass - costs
31-3-103. Return - canvass - costs. The vote for this purpose shall be taken, canvassed, and returned in the same manner as in other municipal elections. All expenses of the same shall be paid by the city or town when the result of the vote is "Against the incorporation" but by the petitioners when the result is "For incorporation".