§ 37-47-127 — Board to certify assessments

Colorado § 37-47-127

• Jurisdiction: Colorado
• Title 37: Water and
• Art.: Southwestern Water Conservation District

Text

(1) To maintain, operate, and
preserve ditches, canals, reservoirs, or other improvements made pursuant to this
article, and to strengthen, repair, and restore the same, when needed, and for the
purpose of defraying any incidental expenses of the subdistrict, the board of
directors may, upon completion of a works provided for in the plan for any such
subdistrict, on or before the first Monday in November of each year thereafter,
certify to the board of county commissioners of the county in which said subdistrict
or any part thereof is located an assessment on each tract of land and upon public
corporations subject to assessment under this article, for the purpose of raising
funds to be used for the maintenance of said improvements. If an appraisal of
benefits has been made against the lands in said district, assessments shall be
apportioned by the county treasurer and by the board of directors of said district
against the property therein upon the basis of the appraisal of benefits originally
made. If no such appraisal has been made and the form of organization and
financing is such that revenue warrants or general obligations of the subdistrict
have been issued, then said assessment shall be made on the basis of the valuation
for assessment of the property subject to assessment in said subdistrict.

(2) Said assessment shall not exceed five mills on each dollar of the
valuation for assessment of the property in said subdistrict in any one year, unless
the court shall by order authorize an assessment of a larger percentage. Said
assessment shall be levied by resolution of the board of directors and shall be
enrolled in a well-bound record to be known as the maintenance fund assessment
record and shall be substantially the form provided for similar records of
conservancy districts under the laws of the state of Colorado, particularly as
provided by section 37-5-107. Assessments so certified shall be levied by the board
of county commissioners of the counties in which said subdistrict is situate, on the
property of said district in their respective counties, to be collected by the
treasurers of the several counties and delivered to the treasurer of the district in
like manner and with like effect as is provided for the collection and return of other
assessments under this article. The whole assessment shall be due and payable as
and when taxes for county purposes levied in the same year are due and payable.
The said maintenance assessments shall be in addition to any assessments which
have been levied against benefits appraised for and on account of construction.

Legislative History

Source: L. 41: p. 884, � 24. CSA: C. 173B, � 79. CRS 53: � 149-9-24. C.R.S. 1963: � 150-8-24.