§ 37-42-126 — Assessment of lands - valuation

Colorado § 37-42-126

• Jurisdiction: Colorado
• Title 37: Water and
• Art.: Irrigation District Law of 1921

Text

(1) It is the duty of the county
assessor of any county embracing the whole or a part of any irrigation district to
assess and enter upon his records as assessor in its appropriate columns the
assessment of all lands, including public lands subject to assessment under the
congressional act of August 11, 1916, exclusive of improvements, situate, lying, and
being within any irrigation district in whole or in part of such county. Immediately
after said assessment has been extended as provided by law, the assessor shall
make returns of the total amount of such assessment to the board of county
commissioners of the county in which the office of said district is located.

(2) All lands within the district for the purpose of taxation under this article
shall be valued by the assessor at the same rate per acre; except that in no case
shall any land be taxed, or subject to taxation, for irrigation district purposes under
this article, or under any other or former law relative to irrigation districts, which by
reason of location, or the broken uneven surface, or unsuitable character or quality
of the soil is unsuitable for irrigation and cultivation, or which, from any natural
cause is not capable of irrigation and cultivation, except at a financial loss, nor shall
tracts of land of one acre or less be taxed for irrigation purposes if the board of
directors of the irrigation district has fixed an amount payable for each of such
tracts. If the amount of water available from the water system of the irrigation
district is wholly insufficient for the successful growing and maturing of crops on
the entire acreage of lands within the district and susceptible of irrigation
therefrom, that fact may be alleged and, upon proof, shall entitle the owner of
lands that have never been cultivated and irrigated from the water system of such
irrigation district to the relief provided for in this article.

(3) Where a contract is entered into between the United States and an
irrigation district organized under this article providing for the payment of charges
at an unequal rate per acre, district land so affected shall not be valued by the
county assessor under the foregoing provision of this section, but in such case the
county assessor shall assess such district land in accordance with the certificate
provided for in section 37-42-125 and in compliance with the terms of such contract
between the United States and the district.

Legislative History

Source: L. 21: p. 540, � 26. C.L. � 2082. L. 25: p. 326, � 1. CSA: C. 90, � 457. CRS 53: � 149-2-26. L. 63: p. 1004, � 5. C.R.S. 1963: � 150-2-26.