C.R.S. Section 37-41-123
Special tax levy

(1)

It is the duty of the board of county commissioners of the county in which is located the office of any irrigation district, immediately upon receipt of the returns of the total assessment of said district and upon the receipt of the certificates of the board of directors certifying the total amount of money required to be raised, to fix the rate of levy necessary to provide said amount of money and to fix the rate necessary to provide the amount of money required to pay the interest and principal of the bonds of said district as the same shall become due; to fix the rate necessary to provide the amount of money required for any other purposes as provided in this article and which is to be raised by the levy of assessments upon the real property of said district; and to certify said respective rates to the board of county commissioners of each county embracing any portion of said district. The rate of levy necessary to raise the required amount of money on the valuation for assessment of the property of said district shall be increased fifteen percent to cover delinquencies.

(2)

For the purposes of said district it is the duty of the board of county commissioners of each county in which any irrigation district is located in whole or in part, at the time of making levy for county purposes, to make a levy at the rates above specified upon all real estate in said district within their respective counties and, in case of contract with the United States, in the amounts and on the tracts as fixed and certified by the board of directors as prescribed in section 37-41-120. If the board of directors of an irrigation district has certified the amount payable for any tract of one acre or less, it is the duty of the board of county commissioners of each county in which the irrigation district is located, in whole or in part, also to levy such amount against each of such tracts. All taxes levied under this article are special taxes.

Source: Section 37-41-123 — Special tax 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

§ 37-41-123’s source at colorado​.gov