§ 37-48-107 — Assessment and levy by board

Colorado § 37-48-107

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

Text

(1) 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 salary of officers, and the per diem
allowed to directors and their expenses, for expenses which may be incurred in the
administration of the affairs of the district, and for all other lawful purposes of the
district including capital construction.

(2) The amount of assessment on each dollar of valuation for assessment
shall, in accordance with the schedule prescribed by section 39-5-128, C.R.S., be
certified to boards of county commissioners of the various counties in which the
district is located and by them included in their next annual levy for state and
county purposes. Such amount so certified shall be collected for the use of such
district in the same manner as are taxes for county purposes, and the revenue laws
of the state for the levy and collection of taxes on real estate for county purposes,
except as modified in this article, shall be applicable to the levy and collection of
the amount certified by the board of directors of said district as aforesaid, including
the enforcement of penalties, forfeiture, and sale for delinquent taxes.

(3) All collections made by the county treasurer pursuant to such levy shall
be paid to the treasurer of the conservancy district on or before the tenth day of the
next succeeding calendar month. If any items of expense have already been paid in
whole or in part from any other sources by said 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 impracticable, or for other reasons abandoned.
The collection of data and the payment of expenses therefor, including salaries of
engineers, attorneys, and others, to conserve the water of said district and to
enable said district to adopt plans for the orderly development of said district are
hereby declared to be a matter of general benefit to the public welfare, and such
that a tax for said purposes may be properly imposed, in the opinion of the general
assembly.

(4) If any provision of this section 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 article, and the general
assembly hereby declares it would have enacted the remainder of this article
without this section.

Legislative History

Source: L. 67: p. 666, � 1. C.R.S. 1963: � 150-10-7. L. 69: p. 1237, � 3. L. 83: (1) amended, p. 1397, � 1, effective March 22. L. 87: (2) amended, p. 1409, � 11, effective April 22.