2020 Colorado Revised Statutes
Title 37 - Water And Irrigation
Article 42. Irrigation District Law of 1921
Section 37-42-128. Collection of assessments.
Repealed.
It is the duty of the county treasurer of any county wherein is located the whole orany part of an irrigation district to collect and receipt for all irrigation district assessments levied. The revenue laws of this state for the assessment, levying, and collection of taxes on real estate for county purposes, except as modified in this article, shall be applicable for the purposes of this article, including the enforcement of penalties and forfeitures for delinquent assessments, and, in the collection and enforcement of irrigation district assessments, the county treasurer is authorized to issue such instruments and do such acts at such times, in the same manner and with like effect, as authorized by the general revenue laws concerning such taxes upon real estate for county purposes.
Repealed.
The county treasurer of each county comprising all or a portion only of an irrigationdistrict shall remit to the district treasurer all money collected or received by him or her on account of the district.
Repealed.
The district treasurer shall report monthly to the board of directors of the district theamount of money in the district accounts, the amount of money paid from the district accounts during the previous month, and an account of bonds retired or United States contract payments made, if any.
All such district assessments collected and paid to the county treasurer shall be received by said treasurer in his official capacity, and he shall be responsible for the safekeeping, disbursement, and payment thereof the same as for other moneys collected by him as such treasurer. The county treasurer shall receive for the collection of such assessments such amount as the board of directors may allow, as provided in section 30-1-102, C.R.S. Any assessment collected and paid to the county treasurer for districts that are defunct or have not been in operation for five or more years shall be transferred by the county treasurer to the county general fund.
Source: L. 21: p. 542, § 28. C.L. § 2084. CSA: C. 90, § 459. CRS 53: § 149-2-28. C.R.S. 1963: § 150-2-28. L. 71: p. 330, § 14. L. 73: p. 1531, § 1. L. 2017: (1), (3), and (5) repealed and (4) and (6) amended, (HB 17-1030), ch. 16, p. 51, § 9, effective August 9.
Cross references: For collection of taxes, see article 10 of title 39.
