C.R.S. Section 37-45-121
Classification of taxes and assessments

  • powers

(1)

In addition to the other means of providing revenue for such districts, the board has the power to levy and collect taxes and special assessments for maintaining and operating such works and paying the obligations and indebtedness of the district by any one or more of the methods or combinations thereof, classified as follows:

(a)

Class A: To levy and collect taxes upon all property within the district as provided in section 37-45-122;

(b)

Class B: To levy and collect assessments for special benefits accruing to property within municipalities for which use of water or capacity of works is allotted as provided in section 37-45-123;

(c)

Class C: To levy and collect assessments for special benefits accruing to property within public corporations for which use of water or capacity of works is allotted as provided in section 37-45-124;

(d)

Class D: To levy and collect assessments for special benefits accruing to lands for which use of water or capacity of works is allotted as provided in section 37-45-125.

Source: Section 37-45-121 — Classification of taxes and assessments - powers, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-37.­pdf (accessed Oct. 20, 2023).

37‑45‑101
Short title
37‑45‑102
Legislative declaration
37‑45‑103
Definitions
37‑45‑104
Name of district - bonds
37‑45‑105
Liberal construction
37‑45‑106
Constitutional construction clause
37‑45‑107
Repeal - saving clause
37‑45‑108
Jurisdiction of district courts
37‑45‑109
Petition
37‑45‑110
Bond of petitioners
37‑45‑111
Notice of hearing on petition
37‑45‑112
Protests and hearings on petitions
37‑45‑113
Provisions for filing and recording decree of incorporation
37‑45‑114
Appointment of board of directors
37‑45‑115
Organization of the board of directors
37‑45‑116
Meetings and records
37‑45‑117
Employment of agents
37‑45‑118
General powers
37‑45‑119
Power to acquire rights-of-way
37‑45‑120
Subdistricts
37‑45‑121
Classification of taxes and assessments - powers
37‑45‑122
Levy and collection under class A
37‑45‑123
Levy and collection under class B
37‑45‑124
Levy and collection under class C
37‑45‑125
Levy and collection under class D
37‑45‑126
Levies cover defaults and deficiencies
37‑45‑127
Objections to assessments - appeal
37‑45‑128
Officers levy and collect taxes and assessments
37‑45‑129
Sale for delinquencies
37‑45‑130
Exemptions
37‑45‑131
Sale of water by contract
37‑45‑132
Contracts - security - enforcement
37‑45‑133
Sinking fund
37‑45‑134
Additional powers
37‑45‑135
Allotment of water to disabled landowner or administrator
37‑45‑136
Inclusion of lands
37‑45‑137
Exclusion of lands
37‑45‑138
Board to execute contracts - issue bonds
37‑45‑139
Contracts - submission to electors
37‑45‑140
Publication of call
37‑45‑141
Conduct of election
37‑45‑142
Bond elections - subsequent elections
37‑45‑143
Confirmation of contract proceedings
37‑45‑144
Correction of faulty notices
37‑45‑145
Early hearings
37‑45‑146
Dissolution of districts
37‑45‑147
Election for dissolution - petition or resolution filed
37‑45‑148
Notice of election
37‑45‑149
Objections to resolution or petition
37‑45‑150
Election procedure - ballot
37‑45‑151
Majority vote determines question
37‑45‑152
Winding up and dissolution - order entered
37‑45‑153
Validation and recreation of water conservancy districts
Green check means up to date. Up to date

Current through Fall 2024

§ 37-45-121’s source at colorado​.gov