C.R.S. Section 37-43-149
Collection of taxes


Taxes for the payment of interest and principal of said refunding bonds shall be levied and thereafter collected in the same manner as provided by law for the levy and collection of taxes for the payment of interest and principal of an original issue of irrigation district bonds. Such bonds and coupons shall be receivable in payment of said taxes, as is provided in the irrigation district law concerning original bond issues. All taxes for interest shall be kept by the county treasurer as a special fund to be used in the payment of interest only, and all taxes for the redemption of such refunding bonds shall be kept by such county treasurer as a special fund to be used for the redemption of the principal only of such refunding bonds. The revenue laws of this state for the assessment, levying, and collection of taxes on real estate for county purposes and the disbursement of such taxes, except as modified by sections 37-43-144 to 37-43-151 or by the irrigation district laws of this state, shall be applicable for the purposes of sections 37-43-144 to 37-43-151, including the enforcement of penalties and forfeitures for delinquent taxes; but if in any year a sufficient amount is not collected for payment in full of principal or interest installments falling due in such year on any specific piece of property in said irrigation district, the delinquency on such property shall be included in the next assessment thereafter levied against said piece of property.

Source: Section 37-43-149 — Collection of taxes, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-37.­pdf (accessed Oct. 20, 2023).

37‑43‑101
Definition of landowner
37‑43‑102
Landowners to vote for directors on acreage basis
37‑43‑103
Directors may submit question
37‑43‑105
Increasing number of directors
37‑43‑106
Calling election - ballot
37‑43‑107
Voting
37‑43‑108
Who may vote
37‑43‑109
Canvassing vote - directors-at-large
37‑43‑110
When directors-at-large elected
37‑43‑111
Eligibility of directors
37‑43‑112
Agricultural college and school lands included
37‑43‑113
Petition - form and execution
37‑43‑114
Assessments
37‑43‑115
Mode of payment - receipts
37‑43‑116
Purchaser to pay accrued assessments
37‑43‑117
Lessee to pay assessments in addition to rent
37‑43‑118
Purchasers to pay to register until patent
37‑43‑119
Board of directors may exclude land
37‑43‑120
Land may be excluded at time of refinancing
37‑43‑121
Prior exclusion of lands
37‑43‑122
Irrigation districts to provide drainage
37‑43‑123
Title in seepage or waste waters
37‑43‑124
Sale of water rights and property
37‑43‑125
Election - notice - canvass
37‑43‑126
Determination of validity of sale
37‑43‑127
Proceedings by elector on failure of board
37‑43‑128
Sale
37‑43‑129
Decree of sale
37‑43‑130
Construction
37‑43‑131
Distribution of proceeds
37‑43‑132
Purposes for bond issues
37‑43‑133
Meeting of landowners
37‑43‑134
Voting on bond issue
37‑43‑135
Resolution of board of directors
37‑43‑136
Levy of tax - collection
37‑43‑137
Bonds receivable in payment of taxes
37‑43‑138
Construction
37‑43‑139
Bonds to retire warrants
37‑43‑140
Subject to outstanding bonds
37‑43‑141
Levy of tolls or charges
37‑43‑142
Where payment of tolls made
37‑43‑143
Water may be refused - when
37‑43‑144
Issuance of refunding bonds
37‑43‑145
Board of directors to issue bonds
37‑43‑146
Submission of question to electors
37‑43‑147
Sale of bonds
37‑43‑148
County treasurer to register bonds
37‑43‑149
Collection of taxes
37‑43‑150
Validity of bonds examined
37‑43‑151
Relief of lands from burden of refunded indebtedness
37‑43‑152
Board may contract with United States
37‑43‑153
Provisions of contract
37‑43‑154
Prior contracts validated
37‑43‑155
Powers cumulative
37‑43‑156
Irrigation districts may dissolve
37‑43‑157
Petition - where filed - contents
37‑43‑158
Dissolution - special election
37‑43‑159
Determination of validity of dissolution
37‑43‑160
Contents of petition - procedure - costs
37‑43‑161
Elector may bring action
37‑43‑162
May organize corporation to acquire assets
37‑43‑163
Decree of court
37‑43‑164
Apportionment of indebtedness
37‑43‑165
Plan must provide for adequate levies
37‑43‑166
Foreclosure subject to prior taxes
37‑43‑167
Disposition of surplus
37‑43‑168
Procedure where district is solvent
37‑43‑169
Dissolution of inactive irrigation districts
37‑43‑170
Petition for payment of indebtedness
37‑43‑171
Jurisdiction - order for hearing
37‑43‑172
Notice of hearing
37‑43‑173
Notice - how addressed
37‑43‑174
Completion of service
37‑43‑175
Answer or contest - default
37‑43‑176
Proceedings in rem - accounting
37‑43‑177
Indebtedness of inactive districts
37‑43‑178
Appeals
37‑43‑179
Dissolution - where bondholders are unknown
37‑43‑180
Petitions for dissolution
37‑43‑181
Notice of hearing
37‑43‑182
Disposition of unpaid funds
37‑43‑183
Application
37‑43‑184
Treasurer to strike off lands to county
37‑43‑185
Redemption
37‑43‑186
Lands offered for sale - when
37‑43‑187
When county entitled to tax deed
37‑43‑188
County may sell by quitclaim deed
37‑43‑189
Continuation of lien of bonded indebtedness
37‑43‑201
Short title
37‑43‑202
Definitions
37‑43‑203
Applicability - exercise of authority
37‑43‑204
Irrigation district - authority to contract
37‑43‑205
Special assessment
37‑43‑206
Authority to obtain loans to defray expenses
37‑43‑207
Power of eminent domain
37‑43‑208
Contracts - reimbursement by United States
37‑43‑209
Submission of plans to state engineer - not required
37‑43‑210
Compensation of director of contracting district
37‑43‑211
Creation of contracting district - election
Green check means up to date. Up to date

Current through Fall 2024

§ 37-43-149’s source at colorado​.gov