C.R.S. Section 37-43-205
Special assessment


(1)

Intentionally left blank —Ed.

(a)

To the extent that the expenses of the operation and the maintenance of salinity control laterals are in excess of annual reimbursements payable to a contracting district by the United States under a salinity control contract, the contracting district may levy special assessments upon real estate within the contracting district which is entitled to receive water through the salinity control laterals. The special assessments shall be made as provided in this article. The laws of this state relating to the review, correction, collection, and enforcement of other district taxes shall apply to the special assessment; except that revenue derived from each such special assessment shall be excluded in the year in which such assessment is first levied in computing the limitations specified in part 3 of article 1 of title 29, C.R.S.

(b)

The board of directors of a contracting district shall provide and certify a description of the real estate within the contracting district and within the county which the board determines to be entitled to receive water through salinity control laterals. The assessor shall assess and enter upon his records the assessed valuation of all real estate, including public lands subject to assessment under the act of the United States congress of August 11, 1916, exclusive of improvements, which is within the contracting district and served by the salinity control laterals. Such assessment shall be based upon values at the same rate per acre. Tracts of land of one acre or less shall not be assessed if the board of directors of the contracting district has otherwise fixed the amount to be paid by each tract of one acre or less.

(c)

Immediately after assessment has been made, the assessor shall make a return to the board of county commissioners of the county in which the contracting district’s office is located of the total amount of assessed valuation of the real estate served by salinity control laterals within the contracting district and, if the board of directors of the contracting district has specified a fixed amount for tracts of one acre or less, the number of such tracts in the area served by such laterals within the contracting district. The board of directors of the contracting district shall certify to the board of county commissioners of the county in which the contracting district’s office is located the total amount of the special assessment and the amount, if any, payable by tracts of one acre or less. The board of directors of the contracting district may include in the special assessment an amount of up to fifteen percent of the expenses of operation and maintenance not reimbursed under a salinity control contract to cover delinquencies.

(d)

Upon receipt of the returns of the total assessment of the contracting district and receipt of the certification from the board of directors of the contracting district, the board of county commissioners shall levy the special assessment upon all tracts of land of one acre or less in the amount established by the board of the contracting district, if any, and shall fix the rate of levy necessary to provide the balance of the special assessment certified by the board of directors of the contracting district. The board of county commissioners of the county in which the contracting district’s office is located shall certify the rates thus established to the board of county commissioners of each county in which any portion of real estate served by the salinity control laterals is located, and such boards shall make the levy, at the rate specified, upon the lands in their respective counties.

(2)

In lieu of the special assessment taxes specified in subsection (1) of this section, a contracting district may charge and collect toll charges for deliveries of water through salinity control laterals to obtain additional funds to defray operation and maintenance expenses of such laterals not reimbursed under a salinity control contract. The board of directors of a contracting district may, from time to time, establish schedules of such toll charges based upon a reasonable apportionment, as determined by the board, among the users deriving water through such salinity control laterals. Deliveries of water may be suspended or withheld from a water user who is delinquent in payment of toll charges.

Source: Section 37-43-205 — Special assessment, 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

§ 37-43-205’s source at colorado​.gov