C.R.S. Section 37-42-127
Levy to pay interest and expenses

(1)

It is the duty of the board of county commissioners of the county in which the office of any irrigation district is located, 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 as provided in section 37-42-125, to fix the rate of levy necessary to provide the amount of money required to pay the interest and principal of the bonds of said district as the same becomes due; also, to fix the rate necessary to provide the amount of money required for any other purposes provided in this article which are 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 lands 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. 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 37-42-127 — Levy to pay interest and expenses, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-37.­pdf (accessed Oct. 20, 2023).

37‑42‑101
Petition for organization - schedule - bond 37‑42‑102
Date of hearing - notice 37‑42‑103
Preliminary report 37‑42‑104
Hearing - adjournments 37‑42‑105
Adverse report - investigations 37‑42‑106
Notice of organization meeting and election 37‑42‑107
Organization - meeting - voting 37‑42‑108
Directors - election 37‑42‑109
Directors to file map 37‑42‑110
Directors to organize - powers 37‑42‑111
Meetings of directors - notice 37‑42‑112
District elections - definition 37‑42‑113
Powers of district - loans for improvements - rules 37‑42‑114
Landowners - definition - evidence of ownership 37‑42‑115
Land board as landowner 37‑42‑117
Directors to adopt plans 37‑42‑118
Bond election - ballots 37‑42‑120
Additional bonds 37‑42‑121
Sale of bonds - notice 37‑42‑122
Bonds - assessments 37‑42‑123
Rescission of action authorizing bonds 37‑42‑124
Construction of works - bids - notice - contract - bond 37‑42‑125
Fiscal year - appropriation resolution 37‑42‑126
Assessment of lands - valuation 37‑42‑127
Levy to pay interest and expenses 37‑42‑128
Collection of assessments 37‑42‑130
Call of bonds - surplus fund 37‑42‑131
Payment of general expenses 37‑42‑132
Relief from bonded indebtedness 37‑42‑133
Exclusion of land from district 37‑42‑134
Inclusion of land in district 37‑42‑135
District to lease surplus water 37‑42‑136
Drainage of lands - surveys 37‑42‑137
Sale of surplus water - proceeds 37‑42‑138
Confirmation of organization and bonds 37‑42‑139
Dissolution of district - election 37‑42‑140
Districts organized after April 7, 1921 37‑42‑141
Ratification of irrigation district
Green check means up to date. Up to date

Current through Fall 2024

§ 37-42-127’s source at colorado​.gov