0 chapters · 1,105 sections in this title.
Colo. Rev. Stat. § 37-23-101 Assessments according to benefits
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(1) As soon as the plans for a drainage system have been determined and before the actual work of drainage is begun or bonds voted, the board of directors shall proceed to make special assessments for benefits by classifying the lands in the district in tracts of forty acres, mor…
Colo. Rev. Stat. § 37-23-101.5 Determination of special benefits - factors considered
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(1) The term benefit, for the purposes of assessing a particular property within a drainage system improvement district, includes, but is not limited to, the following: (a) Any increase in the market value of the property; (b) The provision for accepting the burden from specific …
Colo. Rev. Stat. § 37-23-102 Objections to classification - hearing
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The board of directors shall cause to be personally served upon all parties residing in the district and owning land to be affected by the proposed drainage system, or other property liable to be taxed, a written or printed notice of the time when, and place where, it will meet t…
Colo. Rev. Stat. § 37-23-103 Corrections - appeal - bond
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At the time of meeting for review, the board of directors shall hear whatsoever objections may be urged by any person interested, and, if satisfied that any injustice has been done in the classification of the several tracts of land or any of them, it shall correct the same in ac…
Colo. Rev. Stat. § 37-23-104 Hearing on appeal - special jury
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(1) Appeals taken to the district court may be heard at the discretion of the court; except that ten days shall intervene from the time of taking the appeal and the date set for hearing. The costs of such appeal, at the discretion of the court, may be divided between the drainage…
Colo. Rev. Stat. § 37-23-105 Effect of appeal
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The taking of any appeal by any persons shall not operate to delay the collection of any tax from which no appeal has been taken or delay the progress of the work or the issuing of any bonds. Source: L. 13: p. 257, � 2. C.L. � 2165. CSA: C. 57, � 59. CRS 53: � 47-4-5. C.R.S. 1963…
Colo. Rev. Stat. § 37-23-106 Modified classification filed
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The board of directors shall modify said classification so that it conforms to the changes made therein in the hearings before said board, and the secretary of the district shall certify and file said classification of property of the district so modified, properly tabulated or s…
Colo. Rev. Stat. § 37-23-107 Special assessments - apportionment
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(1) The board of directors, on or before July 1 in each year, shall determine the amount of money required to meet the current expenses of the coming year, including cost of construction, maintenance, operating and ordinary expenses, deficiency in the payment of expenses already …
Colo. Rev. Stat. § 37-23-108 Assessment list
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The assessment list shall be completed on or before July 15, and, on the first Tuesday of August in each year and from day to day thereafter, Sundays excepted, the board of directors shall sit to hear complaints and to correct errors in said assessment until all complaints filed …
Colo. Rev. Stat. § 37-23-109 Alternative method of assessment
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(1) As an alternative method for the assessment of the lands in the district and in lieu of the method of assessment provided by sections 37-23-101 to 37-23-108, the board of directors may adopt the following method for the assessment of the benefits derived from the system of dr…
Colo. Rev. Stat. § 37-23-110 Owner may except - hearing
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(1) Any owner of land in said drainage district may file exceptions to said report or to any assessment for benefits within ten days after the last day of publication of the notice provided for in this article. All exceptions shall be heard by the board of directors and determine…
Colo. Rev. Stat. § 37-23-111 Tax levies - how made
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(1) The tax shall be apportioned to and levied on each tract of land in said district in proportion to the benefits assessed and not in excess thereof, and, in case bonds are issued, the amount of the interest, as estimated by said board of directors, which will accrue on such bo…
Colo. Rev. Stat. § 37-23-112 Levy for alternative plan
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In case the board of directors adopts the alternative method of assessment of benefits provided by sections 37-23-109 to 37-23-111, and after a tax has been levied upon the benefits so assessed for the purpose of paying the costs of completion of the proposed plan for the drainag…
Colo. Rev. Stat. § 37-23-113 Assessments - how made
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(1) On or before September 1 in each year, the secretary shall transmit to the county assessor of each county a certified copy of so much of said assessment book as relates to land within the county of said county assessors, together with the certified copy of the order of the bo…
Colo. Rev. Stat. § 37-23-114 State tax laws to apply
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(1) The laws of this state for the collection of general taxes including the laws for the sale of property for taxes and the redemption of the same, except as modified in this section, shall apply and have full force and effect for the purposes of articles 20 to 30 of this title …
Colo. Rev. Stat. § 37-23-115 Sale of property taxed - repeal. (Repealed)
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Source: L. 29: p. 535 � 1. CSA: C. 57, � 67. CRS 53: � 47-4-15. C.R.S. 1963: � 47-4-15. L. 2024: Entire section amended, (HB 24-1056), ch. 165, p. 804, � 8, effective July 1. Editor's note: (1) For the amendments in HB 24-1056 in effect from July 1, 2024, to July 1, 2024, see cha…
Colo. Rev. Stat. § 37-23-116 President to execute deed - repeal. (Repealed)
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Source: L. 29: p. 535, � 2. CSA: C. 57, � 68. CRS 53: � 47-4-16. C.R.S. 1963: � 47-4-16. L. 2024: Entire section amended, (HB 24-1056), ch. 165, p. 804, � 9, effective July 1. Editor's note: (1) For the amendments in HB 24-1056 in effect from July 1, 2024, to July 1, 2024, see ch…
Colo. Rev. Stat. § 37-23-117 Proceeds of sale - repeal. (Repealed)
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Source: L. 29: p. 536, � 3. CSA: C. 57, � 69. CRS 53: � 47-4-17. C.R.S. 1963: � 47-4-17. L. 2024: Entire section amended, (HB 24-1056), ch. 165, p. 804, � 10, effective July 1. Editor's note: (1) For the amendments in HB 24-1056 in effect from July 1, 2024, to July 1, 2024, see c…
Colo. Rev. Stat. § 37-23-118 Directors to perfect title - repeal. (Repealed)
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Source: L. 29: p. 536, � 4. CSA: C. 57, � 70. CRS 53: � 47-4-18. C.R.S. 1963: � 47-4-18. L. 2024: Entire section amended, (HB 24-1056), ch. 165, p. 804, � 11, effective July 1. Editor's note: (1) For the amendments in HB 24-1056 in effect from July 1, 2024, to July 1, 2024, see c…