C.R.S. Section 37-50-109
Authority of the board to levy taxes

(1)

In addition to other means of providing revenue for the district, the board has the power to fix the amount of an assessment upon the property within the district, 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 for, the per diem allowed to directors and their expenses, for expenses that 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 as provided in this section, 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 district on or before the tenth day of the next succeeding calendar month. Items of expense that have already been paid in whole or in part from any other sources by the district may be repaid from receipts of such levy. Such levy may be made regardless of whether 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 assist this state to carry out its duty to comply with limitations and duties imposed upon the state by the Republican river compact, is hereby declared to be a matter of general benefit to the public welfare, such that a tax for such purposes may be properly imposed.

Source: Section 37-50-109 — Authority of the board to levy taxes, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-37.­pdf (accessed Oct. 20, 2023).

37‑50‑101
Legislative declaration 37‑50‑102
Definitions 37‑50‑103
Creation and name of district 37‑50‑104
Board of directors 37‑50‑105
Compensation of directors 37‑50‑106
Employees 37‑50‑107
General powers 37‑50‑108
Principal office - meetings 37‑50‑109
Authority of the board to levy taxes 37‑50‑110
Levy and collection of uniform sales and use tax 37‑50‑111
Limitations on power to levy and contract 37‑50‑112
Investment of unexpended revenues 37‑50‑113
Appointment and compensation of appraisers 37‑50‑114
Assessments - procedure in making 37‑50‑115
Collection by civil action 37‑50‑116
Assessments perpetual lien 37‑50‑117
Directors to remedy defects in assessments 37‑50‑118
Assessment record as evidence 37‑50‑119
Defects in notice perfected 37‑50‑120
Issuance of general obligation bonds 37‑50‑121
Costs - board of directors to concur 37‑50‑122
Sinking fund 37‑50‑123
Court confirmation 37‑50‑124
Election to authorize debt 37‑50‑125
Definition of elector 37‑50‑126
Elections 37‑50‑127
Election resolution 37‑50‑128
Conduct of election 37‑50‑129
Notice of election 37‑50‑130
Polling places 37‑50‑131
Election supplies 37‑50‑132
Election returns 37‑50‑133
Debt and tax levy election contests 37‑50‑134
Covenants and other provisions in bonds 37‑50‑135
Liens on pledged revenues 37‑50‑136
Rights - powers of holders of bonds - trustees 37‑50‑137
Investments and securities 37‑50‑138
Rents and charges 37‑50‑138.5
Prohibition on duplication of water use fees 37‑50‑139
Miscellaneous powers 37‑50‑140
Joint action entity 37‑50‑141
Refunding 37‑50‑142
Severability
Green check means up to date. Up to date

Current through Fall 2024

§ 37-50-109’s source at colorado​.gov