C.R.S. Section 37-44-124
District treasurer

(1)

[Editor’s note:
This version of subsection (1) is effective until January 1, 2024.]
The county treasurer of the county in which is located the office of any internal improvement district shall be and is hereby constituted ex officio district treasurer of said district, and said county treasurer shall be liable upon his official bond and to indictment and criminal prosecution for malfeasance, misfeasance, or failure to perform any duty prescribed in this article as county treasurer or district treasurer, as is provided by law in other cases as county treasurer. Said county treasurer shall collect, receive, and receipt for all moneys belonging to said district. It is the duty of the county treasurer of each county in which any internal improvement district is located, in whole or in part, to collect and receipt for all assessments levied in the same manner and at the same time and on the same receipt as is required in the collection of taxes upon real estate for county purposes. The county treasurer of each county comprising a portion only of such internal improvement district, excepting the county treasurer of the county in which the office of said district is located, on the first Monday of every month shall remit to the district treasurer all moneys theretofore collected or received by him on account of said district. Every county treasurer shall keep a bond fund account and a general fund account. The bond fund account shall consist of all moneys received on account of interest and principal of bonds issued by said district, and said accounts for interest and principal shall be kept separate. The general fund shall consist of all other moneys received by the collection of assessments or otherwise.

(1)

[Editor’s note:
This version of subsection (1) is effective January 1, 2024.]

(a)

The district treasurer shall be liable upon the district treasurer’s official bond and to indictment and criminal prosecution for malfeasance, misfeasance, or failure to perform any duty prescribed in this article 44 as district treasurer. The district treasurer may collect, receive, and receipt for all money belonging to the district; except that district assessments shall be collected by the county treasurer pursuant to section 39-10-101 and distributed to the district treasurer pursuant to section 39-10-107.

(b)

It is the duty of the county treasurer of each county in which the district is located, in whole or in part, to collect and receipt for all assessments levied in the same manner and at the same time and on the same receipt as is required in the collection of taxes upon real estate for county purposes. The county treasurer of each county comprising a portion only of the district shall remit to the district treasurer all money theretofore collected or received by the county treasurer on account of the district in accordance with section 39-10-107. Every district treasurer shall keep a bond fund account and a general fund account. The bond fund account shall consist of all money received on account of interest and principal of bonds issued by the district, and accounts for interest and principal shall be kept separate. The general fund shall consist of all other money received by the collection of assessments or otherwise.

(2)

The district treasurer shall pay out of said bond fund when due the interest and principal of the bonds of said district at the time and place specified in said bonds and shall pay out of the said general funds only upon the order of the board of directors, signed by the president and countersigned by the secretary of the district. The district treasurer on the fifteenth day of each month shall report to the secretary of the district the amount of money in his hands to the credit of the respective funds showing the amount of warrants and bonds paid during the previous month and the amount of warrants registered, if any. All such district assessments collected and paid to the county treasurers shall be receipted for by said treasurers in their official capacity, and they shall be responsible for the safekeeping and disbursement and payment thereof the same as for other moneys collected by them as treasurers. Each county shall receive for the collection of such taxes such amount as the board of directors may allow, to be not less than twenty-five dollars nor more than one hundred dollars per year, but the board of directors may allow such an additional amount to the county in which the office of the district is located, such additional compensation, as it may determine in any event, not to exceed the sum of five hundred dollars per year.

Source: Section 37-44-124 — District treasurer, 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

§ 37-44-124’s source at colorado​.gov