C.R.S. Section 37-42-128
Collection of assessments

(1)

Repealed.

(2)

It is the duty of the county treasurer of any county wherein is located the whole or any part of an irrigation district to collect and receipt for all irrigation district assessments levied. The revenue laws of this state for the assessment, levying, and collection of taxes on real estate for county purposes, except as modified in this article, shall be applicable for the purposes of this article, including the enforcement of penalties and forfeitures for delinquent assessments, and, in the collection and enforcement of irrigation district assessments, the county treasurer is authorized to issue such instruments and do such acts at such times, in the same manner and with like effect, as authorized by the general revenue laws concerning such taxes upon real estate for county purposes.

(3)

Repealed.

(4)

The county treasurer of each county comprising all or a portion only of an irrigation district shall remit to the district treasurer all money collected or received by him or her on account of the district.

(5)

Repealed.

(6)

The district treasurer shall report monthly to the board of directors of the district the amount of money in the district accounts, the amount of money paid from the district accounts during the previous month, and an account of bonds retired or United States contract payments made, if any.

(7)

[Editor’s note:
This version of subsection (7) is effective until January 1, 2024.]
The county treasurer shall receive in the county treasurer’s official capacity all district assessments collected and paid to the county treasurer, and the county treasurer is responsible for the safekeeping, disbursement, and payment of such assessments as well as other money collected by the county treasurer. The county treasurer shall receive for the collection of such assessments such amount as the board of directors may allow, as provided in section 30-1-102; except that the treasurer shall receive five dollars per tract assessed pursuant to section 37-42-125 (3) for loans issued to landowners pursuant to section 37-42-113 (5), and this five dollars shall be assessed against each participating tract. Any assessment collected and paid to the county treasurer for districts that are defunct or have not been in operation for five or more years shall be transferred by the county treasurer to the county general fund.

(7)

[Editor’s note:
This version of subsection (7) is effective January 1, 2024.]
The county treasurer shall receive in the county treasurer’s official capacity all district assessments collected and paid to the county treasurer, and the county treasurer is responsible for the safekeeping, disbursement, and payment of such assessments as well as other money collected by the county treasurer. The county treasurer shall receive for the collection of such assessments such amount as provided in section 30-1-102; except that the treasurer shall receive five dollars per tract assessed pursuant to section 37-42-125 (3) for loans issued to landowners pursuant to section 37-42-113 (5), and this five dollars shall be assessed against each participating tract. Any assessment collected and paid to the county treasurer for districts that are defunct or have not been in operation for five or more years shall be transferred by the county treasurer to the county general fund.

Source: Section 37-42-128 — Collection of assessments, 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

§ 37-42-128’s source at colorado​.gov