(1)(a) To the extent that the expenses of
the operation and the maintenance of salinity control laterals are in excess of
annual reimbursements payable to a contracting district by the United States under
a salinity control contract, the contracting district may levy special assessments
upon real estate within the contracting district which is entitled to receive water
through the salinity control laterals. The special assessments shall be made as
provided in this article. The laws of this state relating to the review, correction,
collection, and enforcement of other district taxes shall apply to the special
assessment; except that revenue derived from each such special assessment shall
be excluded in the year in which such assessment is first levied in computing the
limitations
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(1) (a) To the extent that the expenses of
the operation and the maintenance of salinity control laterals are in excess of
annual reimbursements payable to a contracting district by the United States under
a salinity control contract, the contracting district may levy special assessments
upon real estate within the contracting district which is entitled to receive water
through the salinity control laterals. The special assessments shall be made as
provided in this article. The laws of this state relating to the review, correction,
collection, and enforcement of other district taxes shall apply to the special
assessment; except that revenue derived from each such special assessment shall
be excluded in the year in which such assessment is first levied in computing the
limitations specified in part 3 of article 1 of title 29, C.R.S.
(b) The board of directors of a contracting district shall provide and certify a
description of the real estate within the contracting district and within the county
which the board determines to be entitled to receive water through salinity control
laterals. The assessor shall assess and enter upon his records the assessed
valuation of all real estate, including public lands subject to assessment under the
act of the United States congress of August 11, 1916, exclusive of improvements,
which is within the contracting district and served by the salinity control laterals.
Such assessment shall be based upon values at the same rate per acre. Tracts of
land of one acre or less shall not be assessed if the board of directors of the
contracting district has otherwise fixed the amount to be paid by each tract of one
acre or less.
(c) Immediately after assessment has been made, the assessor shall make a
return to the board of county commissioners of the county in which the contracting
district's office is located of the total amount of assessed valuation of the real
estate served by salinity control laterals within the contracting district and, if the
board of directors of the contracting district has specified a fixed amount for tracts
of one acre or less, the number of such tracts in the area served by such laterals
within the contracting district. The board of directors of the contracting district
shall certify to the board of county commissioners of the county in which the
contracting district's office is located the total amount of the special assessment
and the amount, if any, payable by tracts of one acre or less. The board of directors
of the contracting district may include in the special assessment an amount of up to
fifteen percent of the expenses of operation and maintenance not reimbursed
under a salinity control contract to cover delinquencies.
(d) Upon receipt of the returns of the total assessment of the contracting
district and receipt of the certification from the board of directors of the
contracting district, the board of county commissioners shall levy the special
assessment upon all tracts of land of one acre or less in the amount established by
the board of the contracting district, if any, and shall fix the rate of levy necessary
to provide the balance of the special assessment certified by the board of directors
of the contracting district. The board of county commissioners of the county in
which the contracting district's office is located shall certify the rates thus
established to the board of county commissioners of each county in which any
portion of real estate served by the salinity control laterals is located, and such
boards shall make the levy, at the rate specified, upon the lands in their respective
counties.
(2) In lieu of the special assessment taxes specified in subsection (1) of this
section, a contracting district may charge and collect toll charges for deliveries of
water through salinity control laterals to obtain additional funds to defray operation
and maintenance expenses of such laterals not reimbursed under a salinity control
contract. The board of directors of a contracting district may, from time to time,
establish schedules of such toll charges based upon a reasonable apportionment,
as determined by the board, among the users deriving water through such salinity
control laterals. Deliveries of water may be suspended or withheld from a water
user who is delinquent in payment of toll charges.