Section 37-45-121 - Classification of taxes and assessments - powers(1) In addition to the other means of providing revenue for such districts, the board has the power to levy and collect taxes and special assessments for maintaining and operating such works and paying the obligations and indebtedness of the district by any one or more of the methods or combinations thereof, classified as follows:(a) Class A: To levy and collect taxes upon all property within the district as provided in section 37-45-122;(b) Class B: To levy and collect assessments for special benefits accruing to property within municipalities for which use of water or capacity of works is allotted as provided in section 37-45-123;(c) Class C: To levy and collect assessments for special benefits accruing to property within public corporations for which use of water or capacity of works is allotted as provided in section 37-45-124;(d) Class D: To levy and collect assessments for special benefits accruing to lands for which use of water or capacity of works is allotted as provided in section 37-45-125.L. 37: p. 1332, § 15. CSA: C. 173B, § 29. CRS 53: § 149-6-16. L. 60: p. 221, § 1. C.R.S. 1963: § 150-5-16. L. 92: (1)(b) to (1)(d) amended, p. 2291, § 2, effective April 2.