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2020 Colorado Revised Statutes
Title 37 - Water And Irrigation
Article 26. Refunding Bonds
Section 37-26-112. Collection and record of assessment.
Universal Citation: CO Rev Stat § 37-26-112 (2020)
The county treasurer shall collect said assessments at the time of and simultaneously with the collection of general taxes, but the property owner may pay the general and school taxes separately from the drainage district assessments. The county treasurer shall keep a separate record of principal and interest payments. Assessments for interest shall not be construed to be part of the cost of construction or a charge against any benefits theretofore appraised.
Source: L. 33: p. 459, § 9. CSA: C. 57, § 106. CRS 53: § 47-7-12. C.R.S. 1963: § 477-12.
Cross references: For collection of taxes, see article 10 of title 39.
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