C.R.S. Section 37-45-128
Officers levy and collect taxes and assessments

It is the duty of the officer or body having authority to levy taxes within each county, city and county, or town to levy the taxes and special assessments as provided in this article, and it is the duty of all county or city and county officials charged with the duty of collecting taxes to collect such taxes and special assessments in the time, form, and manner and with like interest and penalties as county or city and county taxes are collected and, when collected, to pay the same to the district ordering its levy or collection, and the payment of such collections shall be made through the secretary of the district and paid into the depository thereof to the credit of the district. All taxes and assessments made under this article together with all interest thereon and penalties for default in payment thereof, and all costs in collecting the same, until paid, shall constitute a perpetual lien on a parity with the tax lien of general, state, county, city, town, or school taxes, and no sale of such property to enforce any general, state, county, city, town, or school tax or other liens shall extinguish the perpetual lien of such taxes and assessments.

Source: Section 37-45-128 — Officers levy and collect taxes and assessments, 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

§ 37-45-128’s source at colorado​.gov