§ 37-5-110 — Levies

Colorado § 37-5-110

• Jurisdiction: Colorado
• Title 37: Water and
• Art.: Financial Administration

Text

(1) After the expiration of the sixty-day period in which
persons interested may pay the whole construction fund assessment, and each year
thereafter if necessary to effectuate the provisions of this article, the board of
directors shall determine, order, and levy the total assessments to be collected
annually under articles 1 to 8 of this title for the payment of conservancy district
bonds, principal and interest, and the treasurer of the district shall thereupon enter
the same in the construction fund assessment record of the district, tabulating and
extending said record as provided in this article, which record shall thereupon be
approved by the board of directors, and the portion thereof relating to each county
shall be certified by the clerk of the district, under the seal thereof, and by him
delivered to the county treasurer of each county wherein property assessed is
located. It is the duty of the treasurer of each county to receive the same as a tax
book and to collect the same according to law, and such construction fund
assessment record shall be the treasurer's warrant and authority to demand and
receive the assessments due in his county as found in the same.

(2) Such assessments shall become due and shall be collected during each
year at the same time and in the same manner that state and county taxes are due
and collectible; and, if further assessments are necessary to effectuate the
provisions of this article, such assessments shall be levied, evidenced, and certified
as provided in this section in apt time and not later than November 1 in such year, to
the treasurer of each county in which the real property subject to such assessment
in each district is situate.

(3) The board of directors shall each year determine, order, and levy the
assessments authorized by articles 1 to 8 of this title which become due and
collectible during each year on account of the maintenance fund as provided in this
article.

(4) The maintenance fund assessment record (Schedule Form VIII, 2) shall
include a table or schedule showing in properly ruled columns:

(a) The names of the owners of the property to which benefits are appraised,
which may be as they appear in the decree of the court confirming the appraisals,
and, in case of appraisals against a town, city, county, or other public corporation,
the name of the individual owners need not be given, but only the name of such
corporation;

(b) The description of the items of property appraised and assessed,
arranged by counties;

(c) The total maintenance assessment levied against each item of property;

(d) Blank columns in which the treasurer shall enter payments as made and
the name of the persons paying the same.

(5) The maintenance fund assessment record shall be prepared in duplicate
in a well-bound book, which shall be endorsed and named Maintenance Fund
Assessment Record of .............. Conservancy District, which endorsement shall also
be printed at the top of each page in said book. One copy of that part of such
duplicate affecting lands in any county shall be forwarded to the county treasurer
of such county for his use. It is the duty of the treasurer of each county to receive
the same as a tax book and to collect the same according to law, and such
maintenance fund assessment record shall be the treasurer's warrant and authority
to demand and receive the assessments due in his county as found in the same.

(6) The county treasurer shall receive payment of all assessments, with
interest and penalties, appearing upon said construction fund assessment record
and said maintenance fund assessment record, or portion thereof, filed with him
and, in case of default in the payment of any installment of principal of the
construction fund assessment, or interest thereon, when due, shall advertise and
sell any property concerning which such default is suffered for the unpaid
installment of the assessments thereon; and likewise, in case of default in the
payment of any maintenance fund assessment, the county treasurer shall advertise
and sell any property concerning which such default is suffered. Said
advertisements and sales shall be made at the same time and in the same manner,
under all the same conditions and penalties, and with the same effect, provided by
general law for sales of real estate in default of payment of general taxes. Lands
sold for delinquent taxes or assessments under this article may be bid in, by, or for
the conservancy district in like manner and like effect, including the issuance of a
deed, as is provided by law with respect to lands bid in, by, or for cities and towns.

(7) All collections made by the county treasurer upon such assessment
records in any calendar month shall be accounted for and paid over to the treasurer
of the district on or before the tenth day of the next succeeding calendar month,
with separate statements of all such collections for each item of property assessed.

Legislative History

Source: L. 22: p. 58, � 50. C.L. � 9564. CSA: C. 138, � 175. CRS 53: � 30-5-10. C.R.S. 1963: � 29-5-10.