2020 Colorado Revised Statutes
Title 37 - Water And Irrigation
Article 44. Internal Improvement Districts Law of 1923
Section 37-44-121. Assessment list - collection.
On or before September 1 in each year, the secretary shall transmit to the county assessor of each county in which said district is located, a certified copy of so much of said assessment book as relates to land within said county together with a certified copy of the order of the board of directors, and the county assessor shall attach his warrant for the collection of said amounts and deliver said certified copy of the warrant to the county treasurer of his county at the same time that the tax roll of the county is delivered, and the county treasurer shall collect said assessments as taxes are collected as a part of the tax roll of that year.
Source: L. 23: p. 506, § 19. CSA: C. 138, § 35. CRS 53: § 149-5-19. C.R.S. 1963: § 150-4-19.
Cross references: For collection of taxes, see article 10 of title 39.
