degree of state funding received by the entity; and 4) whether the entity may levy taxes or issue bonds. Sonnenfeld v. City and County of Denver, 100 F.3d at 749. “Historically, the most important consideration is whether a judgment against the entity would be paid from the state treasury.” Elam Construction, 129 F.3d at 1345. The district court reviewed these factors and concluded that the Board is not an arm of the state for Eleventh Amendment purposes. The Board argues that under Colorado law counties are “constituent parts of the state government subject to the plenary control of the Governor and the Colorado General Assembly.” Even so, a county is not considered an arm of the state for Eleventh Amendment immunity purposes. See Wigger v. McKee, 809 P.2d 999, 1003 (Colo.App.1990) (<HOLDING>). The county defendants in the present action
holding that the anne arundel board of education is an arm of the state for purposes of eleventh amendment immunity holding that an ohio school district is more like a county or city than it is like an arm of the state and therefore it is not entitled to assert eleventh amendment immunity from suit holding that a county is not an arm of the state for purposes of the eleventh amendment holding that the university of colorado is an arm of the state for purposes of sovereign immunity holding that the supreme court of pennsylvania is a state entity for purposes of the eleventh amendment