Colorado § 37-41-123 Special tax levy

Colorado Statutes

§ 37-41-123 — Special tax levy

Colorado § 37-41-123

Title 37Water and

Art.Irrigation District Law of 1905

This text of Colorado § 37-41-123 (Special tax levy) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 37-41-123 (2026).

Text

(1)It is the duty of the board of county commissioners of the county in which is located the office of any irrigation district, immediately upon receipt of the returns of the total assessment of said district and upon the receipt of the certificates of the board of directors certifying the total amount of money required to be raised, to fix the rate of levy necessary to provide said amount of money and to fix the rate necessary to provide the amount of money required to pay the interest and principal of the bonds of said district as the same shall become due; to fix the rate necessary to provide the amount of money required for any other purposes as provided in this article and which is to be raised by the levy of assessments upon the real property of said district; and to certif

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(1) It is the duty of the board of county
commissioners of the county in which is located the office of any irrigation district,
immediately upon receipt of the returns of the total assessment of said district and
upon the receipt of the certificates of the board of directors certifying the total
amount of money required to be raised, to fix the rate of levy necessary to provide
said amount of money and to fix the rate necessary to provide the amount of money
required to pay the interest and principal of the bonds of said district as the same
shall become due; to fix the rate necessary to provide the amount of money
required for any other purposes as provided in this article and which is to be raised
by the levy of assessments upon the real property of said district; and to certify
said respective rates to the board of county commissioners of each county
embracing any portion of said district. The rate of levy necessary to raise the
required amount of money on the valuation for assessment of the property of said
district shall be increased fifteen percent to cover delinquencies.

(2) For the purposes of said district it is the duty of the board of county
commissioners of each county in which any irrigation district is located in whole or
in part, at the time of making levy for county purposes, to make a levy at the rates
above specified upon all real estate in said district within their respective counties
and, in case of contract with the United States, in the amounts and on the tracts as
fixed and certified by the board of directors as prescribed in section 37-41-120. If
the board of directors of an irrigation district has certified the amount payable for
any tract of one acre or less, it is the duty of the board of county commissioners of
each county in which the irrigation district is located, in whole or in part, also to levy
such amount against each of such tracts. All taxes levied under this article are
special taxes.

Legislative History

Source: L. 05: p. 260, � 20. R.S. 08: � 3459. L. 17: p. 305, � 10. C.L. � 1997. CSA: C. 90, � 397. CRS 53: � 149-1-21. L. 63: p. 1002, � 3. C.R.S. 1963: � 149-1-21.