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2020 Colorado Revised Statutes
Title 37 - Water And Irrigation
Article 32. Bankruptcy of Districts
Section 37-32-105. Districts may cancel taxes or assessments.
Universal Citation: CO Rev Stat § 37-32-105 (2020)
In carrying out any such plan of composition of its indebtedness, any such district has power to cancel or reduce any taxes or assessments theretofore levied or made by said district for the purpose of raising money to pay the principal of or interest upon bonds or warrants sought to be refunded by such plan, upon any real property in such district, and to cancel or reduce any interest, penalties, or costs that may have accrued by reason of any delinquency in the payment of such taxes or assessments.
Source: L. 39: p. 446, § 4. CSA: C. 57, § 198. CRS 53: § 47-13-4. C.R.S. 1963: § 4713-4.
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