In Zubeck v. El Paso County Retirement Plan, 961 P.2d 597 (Colo. App. 1998), the Court addressed whether the El Paso County Retirement Plan was subject to the CORA. The court noted that the Retirement Plan was created through enabling legislation that authorized counties to create retirement plans. The court also noted that the Retirement Plan had availed itself of public entity tax and health benefits, and had used county purchasing accounts, facilities, and seal. In addition, the Retirement Plan had received money from the public entities that had participated in the Retirement Plan and that the Retirement Plan was authorized to levy a retirement tax on all taxable property within the county. Accordingly, because of these characteristics, the court concluded that the Retirement Plan operated as an agency or instrumentality of the county and was thereby subject to the CORA.