§ 37-45-122 — Levy and collection under class A

(1) As to any district formed
prior to April 22, 1957, to levy and collect taxes under class A, in each year, the
board shall determine the amount of money necessary to be raised by taxation,
taking into consideration other sources of revenue of the district, and shall fix a
rate of levy which when levied upon every dollar of valuation for assessment of
property within the district and with other revenues will raise the amount required
by the district to supply funds for paying expenses of organization, for surveys and
plans, and for paying the costs of construction of, operating, and maintaining the
works of the district. The rate shall not exceed one-half mill on the dollar, prior to
the delivery of water from the works, and thereafter shall not exceed one mill on
the dollar of valuation for assessment of the property within the district, except in
the event of accruing defaults or deficiencies when an additional levy may be made
as provided in section 37-45-126.

(2) (a) As to any district formed subsequent to April 22, 1957, to levy and
collect taxes under class A, in each year, the board shall determine the amount of
money necessary to be raised by taxation, taking into consideration other sources
of revenue of the district, and shall fix a rate of levy which, when levied on every
dollar of valuation for assessment of property within the district and with other
revenues, will raise the amount required by the district to supply funds for paying
expenses of organization, for surveys and plans, and for paying the costs of
construction of and operating and maintaining the works of the district; except that
said rate shall not exceed:

(I) In the case of a district having a valuation for assessment when formed of
not more than twenty million dollars, one and one-half mill on each dollar of
valuation for assessment of property within the district prior to the delivery of
water from the works and thereafter not to exceed three mills on each dollar of
valuation for assessment;

(II) In the case of a district having a valuation for assessment when formed of
more than twenty million dollars but not more than fifty million dollars, one mill on
each dollar of valuation for assessment of property within the district prior to the
delivery of water from the works and thereafter not to exceed two mills on each
dollar of valuation for assessment;

(III) In the case of a district having a valuation for assessment when formed
of more than fifty million dollars, not to exceed one-half mill on each dollar of
valuation for assessment of property within the district prior to the delivery of
water from the works and thereafter not to exceed one mill on each dollar of
valuation for assessment of the property within the district.

(b) In the event of accruing defaults or deficiencies, a levy in addition to
those prescribed in paragraph (a) of this subsection (2) may be made as provided in
section 37-45-126.

(3) In accordance with the schedule prescribed by section 39-5-128, C.R.S.,
the board shall certify to the board of county commissioners of each county within
the district, or having a portion of its territory within the district, the rate so fixed
with directions that, at the time and in the manner required by law for levying of
taxes for county purposes, such board of county commissioners shall levy such tax
upon the valuation for assessment of all property within the district, in addition to
such other taxes as may be levied by such board of county commissioners at the
rate so fixed and determined.

(4) (a) Any district may increase the maximum mill levy to no more than nine
mills for districts described in subparagraph (I) of paragraph (a) of subsection (2) of
this section, to no more than six mills for districts described in subparagraph (II) of
paragraph (a) of subsection (2) of this section, and to no more than three mills for
districts described in subparagraph (III) of paragraph (a) of subsection (2) of this
section, but any such increase in a mill levy shall be made in accordance with the
election procedure provided in this subsection (4).

(b) Whenever the board of directors of the district, by resolution adopted by
a majority of all of the members of the board, determines that the interests of said
district and the public interest or necessity demand an increase in the mill levy for
such district not greater than the maximum mill levy prescribed in paragraph (a) of
this subsection (4) for the purposes therein stated, said board shall order the
submission of the proposition to the electors of the district at an election held for
that purpose. Any election held for the purpose of submitting any such proposition
may be held separately or may be consolidated or held concurrently with any other
election authorized by law at which such electors of the district shall be entitled to
vote.

(c) The declaration of such election may be included within the same
resolution, which resolution, in addition to such declaration of public interest or
necessity, shall recite the maximum mill levy proposed which shall be no greater
than that authorized by paragraph (a) of this subsection (4) for a district of like size.
Such resolution shall also fix the date upon which such election shall be held and
the manner of holding the same and the method of voting for or against the
increase in mill levy. Such resolution shall also fix the compensation to be paid the
officers of the election and shall designate the precincts and polling places and
shall appoint for each polling place, from each precinct from the electors thereof,
the officers of such election, which officers shall consist of three judges, one of
whom shall act as a clerk, who shall constitute a board of election for each polling
place. The description of precincts may be made by reference to any order of the
board of county commissioners of the county in which the district or any part
thereof is situated or by reference to any previous order or resolution of the board
or by detailed description of such precincts. Precincts established by boards of the
various counties may be consolidated for special elections held under this article.

(d) In the event any such election is called to be held concurrently with any
other election or is consolidated therewith, the resolution calling the election under
this article need not designate precincts or polling places or names of officers of
the election but shall contain reference to the act or order calling such other
election and fixing the precincts and polling places and appointing the election
officers therefrom. The resolution shall be published once a week for two
consecutive weeks, the last publication of which shall be at least ten days prior to
the date set for said election, in a newspaper of general circulation, printed and
published within the district, and no other or further notice of such election or
publication of the names of election officers or of the precincts or polling places
need be given or made.

(e) The election shall be conducted in accordance with the provisions of
section 37-45-141 and in the same manner as elections held in accordance with the
provisions of section 37-45-142. In the event that the increase in the mill levy of the
district is approved, the board of directors shall be authorized to levy taxes at the
rate authorized in the election. If the proposition of increasing such mill levy is
defeated, the board of directors may continue to levy taxes at rates not exceeding
those authorized prior to such election.

Legislative History

Source: L. 37: p. 1333, � 16. CSA: C. 173B, � 30. CRS 53: � 149-6-17. L. 57: p. 878, � 1. L. 63: p. 1010, � 1. C.R.S. 1963: � 150-5-17. L. 70: p. 437, � 2. L. 74: (1) and (3) amended, p. 421, � 73, effective April 11. L. 75: (1) amended, p. 224, � 81, effective July 16. L. 79: (4)(a) to (4)(c) amended, p. 1353, � 1, effective July 1. L. 80: (4)(e) amended, p. 796, � 61, effective June 5. L. 87: (3) amended, p. 1409, � 9, effective April 22. L. 2001: (4)(b) amended, p. 1277, � 48, effective June 5.