2020 Colorado Revised Statutes
Title 37 - Water And Irrigation
Article 5. Financial Administration
Section 37-5-110. Levies.

(1) After the expiration of the sixty-day period in which persons interested may pay the whole construction fund assessment, and each year thereafter if necessary to effectuate the provisions of this article, the board of directors shall determine, order, and levy the total assessments to be collected annually under articles 1 to 8 of this title for the payment of conservancy district bonds, principal and interest, and the treasurer of the district shall thereupon enter the same in the construction fund assessment record of the district, tabulating and extending said record as provided in this article, which record shall thereupon be approved by the board of directors, and the portion thereof relating to each county shall be certified by the clerk of the district, under the seal thereof, and by him delivered to the county treasurer of each county wherein property assessed is located. It is the duty of the treasurer of each county to receive the same as a tax book and to collect the same according to law, and such construction fund assessment record shall be the treasurer's warrant and authority to demand and receive the assessments due in his county as found in the same.

2. Such assessments shall become due and shall be collected during each year at thesame time and in the same manner that state and county taxes are due and collectible; and, if further assessments are necessary to effectuate the provisions of this article, such assessments shall be levied, evidenced, and certified as provided in this section in apt time and not later than November 1 in such year, to the treasurer of each county in which the real property subject to such assessment in each district is situate.

3. The board of directors shall each year determine, order, and levy the assessmentsauthorized by articles 1 to 8 of this title which become due and collectible during each year on account of the maintenance fund as provided in this article.

4. The maintenance fund assessment record (Schedule Form VIII, 2) shall include atable or schedule showing in properly ruled columns:

1. The names of the owners of the property to which benefits are appraised, which maybe as they appear in the decree of the court confirming the appraisals, and, in case of appraisals against a town, city, county, or other public corporation, the name of the individual owners need not be given, but only the name of such corporation;

2. The description of the items of property appraised and assessed, arranged by counties;

3. The total maintenance assessment levied against each item of property;

4. Blank columns in which the treasurer shall enter payments as made and the name ofthe persons paying the same.

5. The maintenance fund assessment record shall be prepared in duplicate in a wellbound book, which shall be endorsed and named "Maintenance Fund Assessment Record of .............. Conservancy District", which endorsement shall also be printed at the top of each page in said book. One copy of that part of such duplicate affecting lands in any county shall be forwarded to the county treasurer of such county for his use. It is the duty of the treasurer of each county to receive the same as a tax book and to collect the same according to law, and such maintenance fund assessment record shall be the treasurer's warrant and authority to demand and receive the assessments due in his county as found in the same.

6. The county treasurer shall receive payment of all assessments, with interest and penalties, appearing upon said construction fund assessment record and said maintenance fund assessment record, or portion thereof, filed with him and, in case of default in the payment of any installment of principal of the construction fund assessment, or interest thereon, when due, shall advertise and sell any property concerning which such default is suffered for the unpaid installment of the assessments thereon; and likewise, in case of default in the payment of any maintenance fund assessment, the county treasurer shall advertise and sell any property concerning which such default is suffered. Said advertisements and sales shall be made at the same time and in the same manner, under all the same conditions and penalties, and with the same effect, provided by general law for sales of real estate in default of payment of general taxes. Lands sold for delinquent taxes or assessments under this article may be bid in, by, or for the conservancy district in like manner and like effect, including the issuance of a deed, as is provided by law with respect to lands bid in, by, or for cities and towns.

7. All collections made by the county treasurer upon such assessment records in anycalendar month shall be accounted for and paid over to the treasurer of the district on or before the tenth day of the next succeeding calendar month, with separate statements of all such collections for each item of property assessed.

Source: L. 22: p. 58, § 50. C.L. § 9564. CSA: C. 138, § 175. CRS 53: § 30-5-10. C.R.S. 1963: § 29-5-10.

Cross references: For procedure to increase tax levy beyond statutory limits, see § 29-1302; for Schedule Form VIII, see § 37-8-101.