BOULDER, Colo. — The Boulder County Sheriff said a third person was found dead in the city Friday afternoon increasing the death toll of this week’s heavy flooding to three. Sheriff Joe Pelle said the victim was a woman who was found a few blocks west of Broadway on Linden road.  It is the second fatality in the area after a man was found Thursday. The third fatality was reported in Jamestown in Boulder County. About 172 people are unaccounted for, Pelle said, although Pelle added that may not mean they are missing, just out of touch. Pelle said flood waters have begun to recede but officials do not yet know how many homes were lost. It’s a “wait and see” game, he said. RELATED: KDVR.com’s live blog has the latest on flooding across Colorado While many are worried about structures and family members lost in the floods waters, other Boulder residents have been out enjoying themselves, floating through the streets on tubes and kayaks. Kim Kobel, a spokesperson for the Boulder Police and Fire Departments, strongly discouraged that behavior, and, for the first time, declared it illegal. “The Governor has declared (Boulder) a disaster area,” Kobel said. “That means boating of any kind — that includes kayaks and tubes — is illegal. A lot of people want to go check out the flood water for themselves. It’s very dangerous … and you could face charges for doing that.” Kobel also said the open space and mountains are closed because of mudslides and potentially weak bridges. Ryan Huff, a spokesperson for the CU-Boulder Police Department, said 350 remained evacuated from the University of Colorado’s campus in Boulder as of Friday morning. He continued to say those individuals would remain evacuated until Boulder Creek levels receded to 2,500 cubic feet per second and until Boulder received a favorable weather forecast. “Right now, we don’t have those conditions,” Huff said. CU spokesman Bronson Hilliard said the CU-Fresno State football game originally scheduled for Saturday had been rescheduled.