C.R.S. Section 37-48-107
Assessment and levy by board

(1)

The board of directors has the power to fix the amount of an assessment upon the property within the district not to exceed two and one-half mills for every dollar of valuation for assessment therein, as a level or general levy to be used for the purpose of paying the expenses of organization, for surveys and plans, to pay the salary of officers, and the per diem allowed to directors and their expenses, for expenses which may be incurred in the administration of the affairs of the district, and for all other lawful purposes of the district including capital construction.

(2)

The amount of assessment on each dollar of valuation for assessment shall, in accordance with the schedule prescribed by section 39-5-128, C.R.S., be certified to boards of county commissioners of the various counties in which the district is located and by them included in their next annual levy for state and county purposes. Such amount so certified shall be collected for the use of such district in the same manner as are taxes for county purposes, and the revenue laws of the state for the levy and collection of taxes on real estate for county purposes, except as modified in this article, shall be applicable to the levy and collection of the amount certified by the board of directors of said district as aforesaid, including the enforcement of penalties, forfeiture, and sale for delinquent taxes.

(3)

All collections made by the county treasurer pursuant to such levy shall be paid to the treasurer of the conservancy district on or before the tenth day of the next succeeding calendar month. If any items of expense have already been paid in whole or in part from any other sources by said district, they may be repaid from receipts of such levy. Such levy may be made, although the work proposed, or any part thereof, may have been found impracticable, or for other reasons abandoned. The collection of data and the payment of expenses therefor, including salaries of engineers, attorneys, and others, to conserve the water of said district and to enable said district to adopt plans for the orderly development of said district are hereby declared to be a matter of general benefit to the public welfare, and such that a tax for said purposes may be properly imposed, in the opinion of the general assembly.

(4)

If any provision of this section is held unconstitutional or invalid by any court of competent jurisdiction, such decision shall not affect the validity or force of any other part of this section, or any other part of this article, and the general assembly hereby declares it would have enacted the remainder of this article without this section.

Source: Section 37-48-107 — Assessment and levy by board, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-37.­pdf (accessed Oct. 20, 2023).

37‑48‑101
Legislative declaration 37‑48‑101.3
Definitions 37‑48‑102
Creation and name of district 37‑48‑103
Board of directors 37‑48‑104
Employees 37‑48‑105
Powers of district 37‑48‑106
Principal office - meetings 37‑48‑107
Assessment and levy by board 37‑48‑108
Creation of subdistricts 37‑48‑109
Compensation of directors 37‑48‑110
Limitations on power to levy and contract 37‑48‑111
Investment of surplus funds 37‑48‑112
Rules 37‑48‑113
Court confirmation 37‑48‑114
Petition 37‑48‑115
Notice and hearing on petition 37‑48‑116
Election resolution 37‑48‑117
Conduct of election 37‑48‑118
Notice of election 37‑48‑119
Polling places 37‑48‑120
Election supplies 37‑48‑121
Election returns 37‑48‑122
Expenses of election - appropriation 37‑48‑123
Procedure for establishment of subdistricts 37‑48‑124
Time and place of hearing on petition 37‑48‑125
Filing of protest - procedure - decree - fee 37‑48‑126
Official plan for subdistrict 37‑48‑127
Execution of plans 37‑48‑128
Contracts 37‑48‑129
Surveys and examinations 37‑48‑130
Cooperation with United States or other agencies 37‑48‑131
Access to lands - penalty 37‑48‑132
Removal of structures 37‑48‑133
Passing equipment through bridge or grade 37‑48‑134
Functions and duties of board of managers 37‑48‑135
Retention of personnel 37‑48‑136
Appointment of appraisers 37‑48‑137
Appraisals 37‑48‑138
Report of appraisers - special improvement bonds 37‑48‑139
Notice of hearing on appraisals 37‑48‑140
Hearing on appraisals 37‑48‑141
Decree on appraisals 37‑48‑142
Filing decree 37‑48‑143
Validation of irregular proceedings 37‑48‑144
Compensation of appraisers 37‑48‑145
Preliminary fund 37‑48‑146
Power to borrow money for the preliminary fund 37‑48‑147
Directors bound by financing plan 37‑48‑148
Special assessments - procedure in making 37‑48‑149
Special improvement bonds 37‑48‑150
Manner of collection - tax sale - certificate of purchase - tax deed 37‑48‑151
Collection by civil action 37‑48‑152
Special improvement assessments constitute perpetual lien 37‑48‑153
Directors to remedy defects - special improvement assessments - special assessments 37‑48‑154
Records of assessments, service charges, or user fees as evidence 37‑48‑155
Defects in notice perfected 37‑48‑156
Contracts of subdistricts 37‑48‑157
Issuance of general obligation bonds - revenue bonds 37‑48‑158
Board to certify tax assessments 37‑48‑159
Sinking fund 37‑48‑160
Subdistrict budget 37‑48‑175
Election to authorize debt 37‑48‑176
Definition of elector 37‑48‑177
Elections 37‑48‑178
Election resolution 37‑48‑179
Conduct of election 37‑48‑180
Notice of election 37‑48‑181
Polling places 37‑48‑182
Election supplies 37‑48‑183
Election returns 37‑48‑184
Debt election contests 37‑48‑185
Covenants and other provisions in bonds 37‑48‑186
Liens on pledged revenues 37‑48‑187
Rights - powers of holders of bonds - trustees 37‑48‑188
Investments and securities 37‑48‑189
Rents and charges 37‑48‑190
Miscellaneous powers 37‑48‑191
Cooperative powers 37‑48‑192
Joint action entity 37‑48‑193
Correlative powers of political subdivisions 37‑48‑194
Refunding 37‑48‑195
Costs - board of managers to concur
Green check means up to date. Up to date

Current through Fall 2024

§ 37-48-107’s source at colorado​.gov