In Archuleta County, they are based on which special districts the property is in. The result is the tax amount. Taxes are paid in arrears. Taxes which are paid in early 2000 are for the tax year of 1999. Some tap fees have been eliminated due to the recent combination of the three water districts.
Most areas now have water availability fee until the property is built upon.
One of the exceptions is San Juan River Village. Rates may change. Some areas have property owners' dues. An example is Pagosa Lakes. All property owners in the Pagosa Lakes Resort Area are members of the Pagosa Lakes Property Owners Association except Pagosa Meadow Unit 1 and Pagosa Alpha Section where property owners have the choice to join or not.