C.R.S. Section 37-44-119
Apportionment of levy

(1)

On or before July 1 in each year, the board of directors shall determine the amount of money required to meet the current expenses of the district for the coming year, including the cost of construction, maintenance, including maintenance of drainage works, operating expenses, and any deficiencies in the payment of expenses already incurred, and bond interest unpaid, and also the amount of bonded indebtedness and the principal or interest which will fall due during the coming year and, by resolution, shall order such an amount of money to be raised by special assessment upon the lands of the district as may be necessary to raise the sum of money so determined, and such amount shall be apportioned among the several tracts in the name of the owner, when known, according to the acreage of each at its figure or classification on the graduated scale so that each tract may bear its equal burden proportionate to benefits.

(2)

The secretary of the district shall make out a special assessment roll, hereinafter designated “assessment list”, setting down in opposite columns the owners, names when known, and when unknown stating unknown, a description of the land, and the number denoting the classification of the assessment, which is current expenses and which is bonded indebtedness and interest thereon in separate columns.

Source: Section 37-44-119 — Apportionment of levy, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-37.­pdf (accessed Oct. 20, 2023).

37‑44‑101
Liberal construction 37‑44‑102
Petition - establishment of an internal improvement district 37‑44‑103
Powers of district 37‑44‑104
Presentation and allowance of petitions 37‑44‑105
Notice of election - voters - ballots 37‑44‑106
Canvass of votes 37‑44‑107
Plans for improvements 37‑44‑108
Directors - powers and duties 37‑44‑109
Meetings of board - records 37‑44‑110
Title - tax exemption 37‑44‑111
Conveyances - power to sue 37‑44‑112
Bonds 37‑44‑113
Sale of bonds 37‑44‑114
Classification of lands 37‑44‑115
Objections to classifications 37‑44‑116
Conduct of appeals 37‑44‑117
Appeal not to delay 37‑44‑118
Modification of classification 37‑44‑119
Apportionment of levy 37‑44‑120
Assessment 37‑44‑121
Assessment list - collection 37‑44‑122
Assessment book 37‑44‑123
Assessments affect land benefited 37‑44‑124
District treasurer 37‑44‑125
Where office of district kept 37‑44‑126
Election of officers - oath or affirmation - bond 37‑44‑127
Notices of election of officers 37‑44‑128
Judges and clerk of election 37‑44‑129
Voters to appoint judges if necessary 37‑44‑130
Administration of oath 37‑44‑131
Hours polls open 37‑44‑132
Count of ballots - certificate of returns 37‑44‑133
Canvass of returns - result 37‑44‑134
Procedure in case of tie 37‑44‑135
Certificate of election 37‑44‑136
Filling vacancy 37‑44‑137
Collection of assessments 37‑44‑138
Construction contract - bond 37‑44‑139
Claims - audit - payment 37‑44‑140
Expenses of organization 37‑44‑141
Works may cross other lands 37‑44‑142
Officers’ compensation 37‑44‑143
Limit of indebtedness 37‑44‑144
Insufficient supply 37‑44‑145
Judicial action on bonds 37‑44‑146
Petition for confirmation 37‑44‑147
Notice of hearing 37‑44‑148
Answer or pleading 37‑44‑149
Determination
Green check means up to date. Up to date

Current through Fall 2024

§ 37-44-119’s source at colorado​.gov