§ 37-5-117 — Duties of officers of public corporations as to assessments

Colorado § 37-5-117

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

Text

(1)
Whenever, under the provisions of articles 1 to 8 of this title, an assessment is
levied against a public corporation, as defined in said articles, and is finally
determined, it is the duty of the governing or taxing body of such public corporation
immediately to take all the legal and necessary steps to provide for the payment of
the same. It is the duty of the said governing or taxing body of such public
corporation in its next annual levy succeeding said determination to levy and assess
a tax by a uniform rate upon all the taxable property within the boundaries of said
public corporation and certify the same to the treasurer of the county in which such
corporation is located, whose duty it is to receive and collect the same for the
benefit of the conservancy district, in like manner and with like remedies and
penalties as provided in this article for collection of other assessments.

(2) Nothing in this section shall prevent the assessment of the real estate of
other corporations or persons situated within the corporate limits of such public
corporation which may be subject to assessment for special benefits to be received.

(3) In the event of any dissolution or disincorporation of any conservancy
district organized pursuant to the provisions of articles 1 to 8 of this title, such
dissolution or disincorporation shall not affect the lien of any assessment for
benefits imposed pursuant to the provisions of articles 1 to 8 of this title, or the
liability of any lands in such district to the levy of any future assessments for the
purpose of paying the principal of and interest upon any bonds issued under this
article, and in that event, or in the event of any failure on the part of the officers of
any district to qualify and act, or in the event of any resignations or vacancies in
office which prevent action by the said district or by its proper officers, it is the duty
of the county treasurer and of all other officers charged in any manner with the
duty of assessing, levying, and collecting taxes for public purposes in any county,
municipality, or political subdivision in which such land shall be situated to perform
all acts which may be necessary and requisite to the collection of any such
assessment which may have been imposed and to the levying, imposing, and
collecting of any assessment which it may be necessary to make for the purpose of
paying the principal and interest of said bonds.

(4) Any holder of any bonds issued pursuant to the provisions of articles 1 to
8 of this title, or any person or officer being a party in interest, may either at law or
in equity by suit, action, or mandamus, enforce and compel performance of the
duties required by articles 1 to 8 of this title of any of the officers or persons
mentioned in articles 1 to 8 of this title.

Legislative History

Source: L. 22: p. 61, � 55. C.L. � 9569. CSA: C. 138, � 180. CRS 53: � 30-5-17. C.R.S. 1963: � 29-5-17.