Colorado § 37-46-109.3 Taxes - determination and collection

Colorado Statutes

§ 37-46-109.3 — Taxes - determination and collection

Colorado § 37-46-109.3

Title 37Water and

Art.Colorado River Water Conservation District

This text of Colorado § 37-46-109.3 (Taxes - determination and collection) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 37-46-109.3 (2026).

Text

(1)In addition to other means of providing revenue for the district, the board of directors, in the name of the district, has the power to levy and collect general ad valorem taxes on or against all taxable property within the district, subject to the limitations provided in section 37-46-109 (1).

(2)To levy and collect general ad valorem taxes, the board shall determine in each year the amount of money to be raised by taxation, including, without limitation, tax levies to retire and pay indebtedness incurred by the district by contract other than the issuance of bonds pursuant to section 37-46-133 and other provisions in this article supplemental thereto, taking into consideration other sources of revenue of the district, and shall fix a rate of levy, without limitation as to

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(1) In addition to other
means of providing revenue for the district, the board of directors, in the name of
the district, has the power to levy and collect general ad valorem taxes on or
against all taxable property within the district, subject to the limitations provided in
section 37-46-109 (1).

(2) To levy and collect general ad valorem taxes, the board shall determine
in each year the amount of money to be raised by taxation, including, without
limitation, tax levies to retire and pay indebtedness incurred by the district by
contract other than the issuance of bonds pursuant to section 37-46-133 and other
provisions in this article supplemental thereto, taking into consideration other
sources of revenue of the district, and shall fix a rate of levy, without limitation as
to rate or amount, but subject to the limitations provided in section 37-46-109 (1),
which, when levied upon every dollar of valuation for assessment of taxable
property within the district and together with any other moneys of the district, will
raise the amount required by the district annually to supply funds for the payment
of costs and expenses specified in section 37-46-109 (1) and this subsection (2).

(3) In accordance with the schedule prescribed by section 39-5-128, C.R.S.,
the board of directors 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 in order that, at the time and in the manner required by law for the
levying of taxes, such board of county commissioners shall levy such tax upon the
valuation for assessment of all taxable property within the district.

(4) The body having authority to levy taxes within each such county shall
levy the taxes certified to it, and all officials charged with the duty of collecting
taxes shall collect such taxes levied by the district in accordance with sections 37-46-126.5 and 37-46-126.6.