C.R.S. Section 37-46-127
Maintenance assessment

(1)

To maintain, operate, and preserve ditches, canals, reservoirs, or other improvements made pursuant to this article, and to strengthen, repair, and restore the same, when needed, and, for the purpose of defraying any incidental expenses of the subdistrict, upon completion of a works provided for in the plan for any such subdistrict, on or before the first Monday in November of each year thereafter, the board of directors may certify to the board of county commissioners of the county in which said subdistrict or any part thereof is located an assessment on each tract of land and upon public corporations subject to assessment under this article, for the purpose of raising funds to be used for the maintenance of said improvements. If an appraisal of benefits has been made against the lands in said district, assessments shall be apportioned by the county treasurer and by the board of directors of said district against the property therein upon the basis of the appraisal of benefits originally made. If no such appraisal has been made and the form of organization and financing is such that revenue warrants or general obligations of the subdistrict have been issued, then said assessment shall be made on the basis of the valuation for assessment of the property subject to assessment in said subdistrict.

(2)

Such assessment shall not exceed five mills on each dollar of the valuation for assessment of the property in said subdistrict in any one year, unless the court shall by order authorize an assessment of a larger percentage. The assessment shall be levied by resolution of the board of directors and shall be enrolled in a well-bound record to be known as the maintenance fund assessment record and shall be substantially the form provided for similar records of conservancy districts under the laws of the state of Colorado, particularly as provided by section 37-5-107. Assessments so certified shall be levied by the board of county commissioners of the counties in which said subdistrict is situate, on the property of said district in their respective counties, to be collected by the treasurers of the several counties and delivered to the treasurer of the district in like manner and with like effect as is provided for the collection and return of other assessments under this article. The whole assessment shall be due and payable as and when taxes for county purposes levied in the same year are due and payable. The said maintenance assessments shall be in addition to any assessments which have been levied against benefits appraised for and on account of construction.

Source: Section 37-46-127 — Maintenance assessment, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-37.­pdf (accessed Oct. 20, 2023).

37‑46‑101
Legislative declaration 37‑46‑102
Definitions 37‑46‑103
District body corporate - area 37‑46‑104
Board of directors 37‑46‑105
Compensation of directors 37‑46‑106
Vacancies - secretary and treasurer 37‑46‑107
General powers 37‑46‑108
Principal office - meetings 37‑46‑109
Authority of board to levy taxes 37‑46‑109.3
Taxes - determination and collection 37‑46‑109.4
Levies to cover district’s deficiencies 37‑46‑110
Organization 37‑46‑111
Rules and regulations 37‑46‑112
Petition 37‑46‑113
Notice of hearing on petition 37‑46‑114
Protesting of petitions 37‑46‑114.5
Alternative procedure for organizing a subdistrict 37‑46‑115
Board of directors to prepare plans 37‑46‑116
Appointment of appraisers 37‑46‑117
Compensation of appraisers 37‑46‑118
Board bound by financing plan 37‑46‑119
Directors may make assessments 37‑46‑120
Improvement district bonds 37‑46‑121
Assessments perpetual lien 37‑46‑122
Invalid assessments - board remedy 37‑46‑123
Assessment record as evidence 37‑46‑124
Remedies in case of faulty notice 37‑46‑125
Lawful contracts 37‑46‑126
Issuance of general obligation bonds and revenue bonds 37‑46‑126.2
Subdistrict’s levy of taxes 37‑46‑126.3
Levy and collection of subdistrict’s taxes 37‑46‑126.4
Levies to cover subdistrict deficiencies 37‑46‑126.5
County to levy and collect 37‑46‑126.6
Delinquent taxes 37‑46‑127
Maintenance assessment 37‑46‑128
Annual levy limit 37‑46‑129
Investment of surplus funds 37‑46‑130
Sinking fund 37‑46‑131
Court confirmation 37‑46‑132
Allocation of water or service 37‑46‑133
Election to authorize debt 37‑46‑134
Definition of elector 37‑46‑135
Elections 37‑46‑136
Election resolution 37‑46‑137
Conduct of election 37‑46‑138
Notice of election 37‑46‑139
Polling places 37‑46‑140
Election supplies 37‑46‑141
Election returns 37‑46‑142
Debt election contests 37‑46‑143
Covenants and other provisions in bonds 37‑46‑144
Liens on pledged revenues 37‑46‑145
Rights - powers of holders of bonds - trustees 37‑46‑146
Investments and securities 37‑46‑147
Rents and charges 37‑46‑148
Miscellaneous powers 37‑46‑149
Cooperative powers 37‑46‑150
Joint action entity 37‑46‑151
Correlative powers of political subdivisions
Green check means up to date. Up to date

Current through Fall 2024

§ 37-46-127’s source at colorado​.gov