C.R.S. Section 37-41-120
Fiscal year

  • directors to fix levy

(1)

The fiscal year of each irrigation district in this state shall commence on January 1 in each year. It is the duty of the board of directors on or before October 15 in each year to determine the amount of money required to meet the maintenance, operating, and current expenses for the ensuing fiscal year and to certify by resolution to the board of county commissioners of the county in which the office of the district is located said amount, together with any additional amount which may be necessary to meet any deficiency in the payment of said expenses theretofore incurred. The board of directors may fix the amount payable for any tract containing one acre or less and, if so, similarly shall certify this amount to the board of county commissioners. The board of directors shall also fix the amount payable by each tract within any district with which the United States has made a contract and shall certify the same to the board of county commissioners, and the amount so fixed shall be in accordance with the federal reclamation laws and the public notices, orders, and regulations issued thereunder and shall be in compliance with any contracts made by the United States with any owners of said lands and in compliance further with the contracts between the district and the United States. The obligation of every irrigation district contracting with the United States shall be deemed a district debt. Said resolution shall be termed the annual appropriation resolution for the next fiscal year, and no expenditure to be paid out of such fund shall exceed in any one year the amounts fixed for such expenses in the annual appropriation resolution, except as provided in section 37-41-129.

(2)

The annual appropriation resolution described in subsection (1) of this section must include the amount of money needed to meet loan obligations and all amounts payable by landowners to the irrigation district in accordance with loans issued to the landowners pursuant to section 37-41-113 (9) and shall indicate the amount payable by each tract within the irrigation district for which a landowner has received a loan.

Source: Section 37-41-120 — Fiscal year - directors to fix levy, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-37.­pdf (accessed Oct. 20, 2023).

37‑41‑101
Irrigation district - organization - purposes 37‑41‑102
Petition 37‑41‑103
Presentation and allowance of petition 37‑41‑104
Notice of election - qualifications of electors 37‑41‑105
Canvass of votes - proclamation 37‑41‑106
Directors - election - term 37‑41‑107
Office of board - elections 37‑41‑108
Directors - secretary - salaries 37‑41‑109
District treasurer - duties 37‑41‑110
Duties of election officers 37‑41‑111
Canvass of votes 37‑41‑112
Records - vacancy and term of office 37‑41‑113
Board of directors - duties - contracts - rules 37‑41‑114
Meetings - duties - eminent domain 37‑41‑115
Property - title 37‑41‑116
Conveyances - suits 37‑41‑117
Bonds - contract - purposes - election 37‑41‑118
Sale of bonds - proceeds 37‑41‑119
Bonds - payment - lien 37‑41‑120
Fiscal year - directors to fix levy 37‑41‑121
Assessor - assessment 37‑41‑122
Other taxes must be paid 37‑41‑123
Special tax levy 37‑41‑124
Assessment - collection - redemption - deed 37‑41‑125
Construction - contracts 37‑41‑126
Claims - audit - payment - financial report 37‑41‑127
Funds for expenses 37‑41‑128
Crossing streams, highways, railroads, state lands 37‑41‑129
Limit of indebtedness - emergency 37‑41‑130
Insufficient supply - distribution 37‑41‑131
Compensation for property taken 37‑41‑132
Boundaries - change - effect 37‑41‑133
Additional land admitted - petition 37‑41‑134
Notice of filing - costs 37‑41‑135
Hearing of petition - assent 37‑41‑136
Payment of pro rata assessments 37‑41‑137
Inclusion or rejection of lands - protest 37‑41‑138
Order - record - effect 37‑41‑139
Records - evidence 37‑41‑140
Legal representatives petitioners 37‑41‑141
Redivision of district - election of officers 37‑41‑142
Lands may be excluded from district 37‑41‑143
Petition for exclusion 37‑41‑144
Notice of filing petition 37‑41‑145
Hearing of petition 37‑41‑146
Order 37‑41‑147
Record - effect 37‑41‑148
Division of districts 37‑41‑149
Dissolution of district - election 37‑41‑150
Canvass - record 37‑41‑151
Judicial examination of bonds and contracts 37‑41‑152
Petition for judicial examination 37‑41‑153
Notice of hearing 37‑41‑154
Answer - pleading 37‑41‑155
Determination - costs 37‑41‑156
Sale of realty not needed 37‑41‑157
President to execute deeds 37‑41‑158
Proceeds - where paid 37‑41‑159
Findings of board conclusive 37‑41‑160
Single election precincts
Green check means up to date. Up to date

Current through Fall 2024

§ 37-41-120’s source at colorado​.gov