Statutes, codes, and regulations
Colorado Revised Statutes
Title 37 - WATER AND IRRIGATIONWATER CONSERVATION AND IRRIGATION DISTRICTSCONSERVATION AND IRRIGATION DISTRICTSArticle 43 - Irrigation Districts of 1905 and 1921 and Irrigation District Salinity Control Act
Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921
Section 37-43-136 - Levy of tax - collection

Colo. Rev. Stat. § 37-43-136

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Current through 11/5/2024 election
Section 37-43-136 - Levy of tax - collection

For the purpose of paying such bonds and the interest thereon, the board of directors of any district issuing bonds under this article is authorized to levy ad valorem taxes on all taxable land within the district. Such taxes shall be certified, extended, and collected at the same time and in the same manner as other irrigation district taxes or assessments, and the revenue laws of the state of Colorado relating to the levy, collection, and enforcement of general taxes, the sale of property for the nonpayment of general taxes, and the rights of redemption shall apply, as nearly as may be, to such irrigation district taxes. The lien of irrigation district taxes levied pursuant to the provisions of sections 37-43-132 to 37-43-138 shall be on a parity with the lien of general taxes, and no sale of land for the nonpayment of general taxes shall extinguish the lien of irrigation district taxes levied to pay the principal of or the interest on any bonds issued under this part 1. In the event that the amount of taxes collected in any year is not sufficient to pay the principal of or interest on bonds due and payable in such year, the deficit shall be made up in the next annual levy.

C.R.S. § 37-43-136

L. 33-34, 2nd Ex. Sess.: p. 60, § 5. CSA: C. 90, § 516. CRS 53: § 149-3-35. C.R.S. 1963: § 150-3-35. L. 88: Entire section amended, p. 1231, § 5, effective April 6.

For taxation generally, see title 39.