2020 Colorado Revised Statutes
Title 37 - Water And Irrigation
Article 46. Colorado River Water Conservation District
Section 37-46-126.6. Delinquent taxes.
(1) If the taxes levied are not paid, then delinquent real property shall be sold at the regular tax sale for the payment of such taxes, interest, and penalties in the manner provided by statute for selling real property for the nonpayment of taxes. If there are no bids at such tax sale for the property so offered, the property shall be struck off to the county, and the county shall account to the district or the subdistrict levying the taxes in the same manner as provided by law for accounting for school, town, and city taxes.
Delinquent personal property shall be distrained and sold as provided by law.
Nothing in this article, neither the tax limitations in sections 37-46-109 (1) and 3746-126.3 (1) nor otherwise, shall be construed as preventing the collection in full of the proceeds of all levies of taxes by the district or subdistrict levying the taxes authorized by this article, including, without limitation, any delinquencies, interest, penalties, and costs.
Source: L. 79: Entire section added, p. 1360, § 6, effective May 31.
