(1)(a) In addition to other
means of providing revenue for the district, the board of directors has the power to
fix the amount of an assessment upon the property within the district, not to exceed
two and one-half mills for every dollar of valuation for assessment therein as a level
or general levy to be used for the purpose of paying the expenses of organization,
for surveys and plans, to pay the salaries of officers and the per diem allowed to
directors and their expenses, for the costs and expenses of construction or partial
construction of any project designed or intended to accomplish the utilization of
water, by storage or otherwise, for any beneficial uses or purposes, and for other
incidental expenses which may be incurred in the administration of the affairs of
the dis
Free access — add to your briefcase to read the full text and ask questions with AI
(1) (a) In addition to other
means of providing revenue for the district, the board of directors has the power to
fix the amount of an assessment upon the property within the district, not to exceed
two and one-half mills for every dollar of valuation for assessment therein as a level
or general levy to be used for the purpose of paying the expenses of organization,
for surveys and plans, to pay the salaries of officers and the per diem allowed to
directors and their expenses, for the costs and expenses of construction or partial
construction of any project designed or intended to accomplish the utilization of
water, by storage or otherwise, for any beneficial uses or purposes, and for other
incidental expenses which may be incurred in the administration of the affairs of
the district.
(b) and (c) Repealed.
(d) Upon the receipt of any proceeds of a tax levy made under paragraph (a)
of this subsection (1), if any items of expense have already been paid in whole or in
part from any other sources by the district, they may be repaid from receipts of
such levy. Such levy may be made, although the work proposed or any part thereof
may have been found impractical or for other reasons abandoned. The collection of
data and the payment of expenses therefor, including the compensation of
engineers and attorneys and clerical assistants, to conserve the water of the
district and to enable the district to adopt plans and projects for the orderly
development of the district are hereby declared to be a matter of general benefit to
the public welfare and such that taxes for said purposes may be properly imposed
in the opinion of the general assembly.
(e) If this subsection (1) or any clause, phrase, or part thereof is held
unconstitutional or invalid by any court of competent jurisdiction, such decision
shall not affect the validity or force of any other part of this section or any other
part of this law, and the general assembly hereby declares it would have enacted
the remainder of this article without this subsection (1).
(2) The board of said district may, in lieu of the level or general tax
authorized by subsection (1) of this section, levy special assessments upon all real
estate within the district, except such real estate as is exempted in this article, to
raise funds to pay expenses of organization, salaries, expenses, and per diem
allowances of officers and directors and to prepare a general plan for the
maintenance of constant streamflow and adequate water supplies in all the
principal tributaries and the main stream of the Colorado river in said district and
provide for future development of the district and ensure water therefor. Such
assessments shall be made in proportion to the benefits to each piece of real estate
accruing by reason of the adoption of a comprehensive plan of development of the
natural resources of the district as a whole. The board of directors, if it deems it
advisable at any time before levying special assessments, shall appraise the
benefits to the several parcels of real estate within the district which shall result
from the organization of said district and the general plans and development
aforesaid. The board may adopt rules for such purpose and provide inter alia for
notice and hearing to all persons affected thereby. A permanent record, arranged
by counties, of the benefits which will accrue to each tract of land shall be kept,
and such benefits shall be apportioned over a series of years, the amount to be
collected each year to be in the discretion of the board; but the amount of such
assessment to be levied and assessed against the real property in said district in
any one year shall not exceed a total of seventy-five hundred dollars, and it is
hereby declared that the amount of special benefits accruing annually to the real
estate in said district is in excess of such amount. All property owned by the state,
counties, cities, towns, school districts, or other governmental agencies shall be
exempt from taxation or special levies under this article.
(3) Prior to October 15 of each year in which an assessment is made, the
board of directors shall appoint a time and place where it will meet within the
district for the purpose of hearing objections to assessments at least thirty days
prior to the dates so appointed. Notice of such hearing shall be given by posting a
notice thereof at or near the door of the treasurer's office in each county in said
district and by publishing said notice in a legal newspaper not less than three
consecutive times within a period of thirty days, immediately prior to the hearing.
The notice posted in each county shall be sufficient if it pertains to the property
subject to assessment in said county only and need not contain the description of,
or any reference to, property situated in other counties also affected by such
assessment. The notice shall contain a description of the real estate so assessed in
the county in which said notice is posted and published, the amount of the
assessment fixed by the board, and the time and place fixed by the board for the
hearing of objections to such assessments. It shall not be necessary for the notice
to contain a separate description of the lots or tracts of real estate, but it shall be
sufficient if the said notice contains such descriptions as will inform the owner
whether or not his real estate is covered by such descriptions, and to inform the
owner of the amount of special assessments thereon.
(4) If, in the opinion of any person whose real estate is assessed, his property
has been assessed too high or has been erroneously or illegally assessed, at any
time before the date of such hearing, he may file written objections to such
assessments, stating the ground of such objections, which statement shall be
verified by the affidavit of said person or some other person familiar with the facts.
At such hearing the board shall hear such evidence and argument as may be
offered concerning the correctness or legality of such assessment and may modify
or amend the same. Any owner of property desiring to appeal from the finding of
the board as to assessments, within thirty days from the finding of the board, shall
file with the clerk of the district court of the county in which the property is
situated, a written notice making demand for a trial by the court. At the same time,
the appellant shall file a bond with good and sufficient security, to be approved by
the clerk of said court, in a sum not exceeding two hundred dollars, to the effect
that, if the finding of the court is not more favorable to the appellant than the
finding of the board, the appellant will pay the costs of the appeal. The appellant
shall state definitely from what part of the order the appeal is taken. In case more
than one appeal is taken, upon a showing that the same may be consolidated
without injury to the interests of anyone, the court may consolidate and try the
appeals together.
(5) The court shall not disturb the findings of the board unless the finding of
the board in any case is manifestly disproportionate to the assessments imposed
upon other property in the district created under this article. The trial shall be to the
court, and the matter shall take precedence before the court and shall be taken up
as promptly as may be after the appeal is filed. If no appeal is taken from the
finding of the board within the time prescribed in this section, or after the finding of
the district court in case an appeal is taken from the finding of the board, then said
assessments shall be final and conclusive evidence that said assessments have
been made in proportion to the benefits conferred upon each tract of real estate of
said district by reason of the general plans of survey, comprehensive plan of
development, and the completion of improvements to be constructed under the
provisions of this article, and such assessments shall constitute a perpetual lien as
provided in section 37-46-121 upon the real estate so assessed until paid.