Colorado § 37-42-128 Collection of assessments

Colorado Statutes

§ 37-42-128 — Collection of assessments

Colorado § 37-42-128

Title 37Water and

Art.Irrigation District Law of 1921

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Bluebook

Colo. Rev. Stat. § 37-42-128 (2026).

Text

(1)Repealed.

(2)It is the duty of the county treasurer of any county wherein is located the whole or any part of an irrigation district to collect and receipt for all irrigation district assessments levied. The revenue laws of this state for the assessment, levying, and collection of taxes on real estate for county purposes, except as modified in this article, shall be applicable for the purposes of this article, including the enforcement of penalties and forfeitures for delinquent assessments, and, in the collection and enforcement of irrigation district assessments, the county treasurer is authorized to issue such instruments and do such acts at such times, in the same manner and with like effect, as authorized by the general revenue laws concerning such taxes upon real estat

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(1) Repealed.

(2) It is the duty of the county treasurer of any county wherein is located the
whole or any part of an irrigation district to collect and receipt for all irrigation
district assessments levied. The revenue laws of this state for the assessment,
levying, and collection of taxes on real estate for county purposes, except as
modified in this article, shall be applicable for the purposes of this article, including
the enforcement of penalties and forfeitures for delinquent assessments, and, in
the collection and enforcement of irrigation district assessments, the county
treasurer is authorized to issue such instruments and do such acts at such times, in
the same manner and with like effect, as authorized by the general revenue laws
concerning such taxes upon real estate for county purposes.

(3) Repealed.

(4) The county treasurer of each county comprising all or a portion only of an
irrigation district shall remit to the district treasurer all money collected or received
by him or her on account of the district.

(5) Repealed.

(6) The district treasurer shall report monthly to the board of directors of the
district the amount of money in the district accounts, the amount of money paid
from the district accounts during the previous month, and an account of bonds
retired or United States contract payments made, if any.

(7) The county treasurer shall receive in the county treasurer's official
capacity all district assessments collected and paid to the county treasurer, and
the county treasurer is responsible for the safekeeping, disbursement, and payment
of such assessments as well as other money collected by the county treasurer. The
county treasurer shall receive for the collection of such assessments such amount
as provided in section 30-1-102; except that the treasurer shall receive five dollars
per tract assessed pursuant to section 37-42-125 (3) for loans issued to landowners
pursuant to section 37-42-113 (5), and this five dollars shall be assessed against
each participating tract. Any assessment collected and paid to the county treasurer
for districts that are defunct or have not been in operation for five or more years
shall be transferred by the county treasurer to the county general fund.

Legislative History

Source: L. 21: p. 542, � 28. C.L. � 2084. CSA: C. 90, � 459. CRS 53: � 149-2-28. C.R.S. 1963: � 150-2-28. L. 71: p. 330, � 14. L. 73: p. 1531, � 1. L. 2017: (1), (3), and (5) repealed and (4) and (6) amended, (HB 17-1030), ch. 16, p. 51, � 9, effective August 9. L. 2022: (7) amended, (HB 22-1092), ch. 84, p.406, � 3, effective August 10. L. 2023: (7) amended, (SB 23-057), ch. 53, p. 190, � 6, effective January 1, 2024.