2020 Colorado Revised Statutes
Title 37 - Water And Irrigation
Article 47. Southwestern Water Conservation District
Section 37-47-128. Limitations on power to levy and contract.

(1) The district has no power of taxation or right to levy or assess taxes, except an annual levy, not exceeding six-tenths of a mill on each dollar of the valuation for assessment of property in said district, as provided in section 37-47-109. The district has no power to contract or incur any obligation or indebtedness except as expressly provided in this article, and then any obligation or indebtedness so contracted or incurred is to be payable out of the funds derived through said limited tax and not otherwise; except that said district for and in behalf of any subdistrict or improvement district created under this article has the right to issue obligations as expressly authorized in this article and not otherwise.

  1. All assessments under this article shall be collected by the county treasurer of therespective counties in which said real estate is situated at the same time and in the same manner as is provided by law for the collection of taxes for county and state purposes, and, if said assessments are not paid, then the real estate shall be sold at the regular tax sale for the payment of said assessments, interest, and penalties in the manner provided by the statutes of the state of Colorado for selling property for the payment of general taxes. If there are no bids at said tax sale for the property so offered, said property shall be struck off to the district, and the tax certificates shall be issued in the name of the district, and the board of directors has the same power with reference to the sale of said tax certificates as is now vested in county commissioners and county treasurers when property is struck off to the counties.

  2. Tax deeds may be issued, based upon said certificates of sale, in the same mannerthat deeds are executed on tax sales on general state and county taxes.

Source: L. 41: p. 887, § 27. CSA: C. 173B, § 82. CRS 53: § 149-9-27. C.R.S. 1963: § 150-8-27. L. 73: p. 1533, § 2.

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