reglab/housing_qa huggingface dataset:
CO Code § 37-22-105 (2021)
2021 Colorado Code|Title 37 - Water and Irrigation|Article 22 - Treasurer - Duties|§ 37-22-105. Warrants - No Funds - Interest

 When any warrants of a drainage district are presented to the treasurer and there are no funds in his hands to pay the same, he shall stamp the same in the same manner as ordinary county warrants are stamped, and they shall draw interest at the rate of six percent per annum from the date of their presentation until paid.   History. Source: L. 11: P. 321, § 49. C.L. § 2157. CSA: C. 57, § 51. CRS 53: § 47-3-5. C.R.S. 1963: § 47-3-5. History. Source: L. 11: P. 321, § 49. C.L. § 2157. CSA: C. 57, § 51. CRS 53: § 47-3-5. C.R.S. 1963: § 47-3-5.    ANNOTATION   Law reviews. For article, ”Collecting Pre- and Post- Judgment Interest in Colorado: A Primer“, see 15 Colo. Law. 753 (1986). For article, ”An Update of Appendices from Collecting Pre- and Post-Judgment Interest in Colorado“, see 15 Colo. Law. 990 (1986).
CO Code § 37-22-106 (2021)
2021 Colorado Code|Title 37 - Water and Irrigation|Article 22 - Treasurer - Duties|§ 37-22-106. Claims Verified - Order of Payment

 All claims against a drainage district shall be verified as required in the case of claims against counties, and the directors and secretary of the drainage district are authorized to administer oaths to the parties verifying said claims. The district treasurer shall keep a register in which he shall enter each warrant presented for payment, giving the date and amount of the warrant, to whom payable, the date of the presentation for payment, the date of payment, and the amount paid, and all warrants shall be paid in the order of their presentation for payment to the district treasurer and when paid shall be canceled across the face. All warrants shall be drawn payable to the claimant or bearer.   History. Source: L. 11: P. 321, § 50. C.L. § 2158. CSA: C. 57, § 52. CRS 53: § 47-3-6. C.R.S. 1963: § 47-3-6. History. Source: L. 11: P. 321, § 50. C.L. § 2158. CSA: C. 57, § 52. CRS 53: § 47-3-6. C.R.S. 1963: § 47-3-6.
CO Code § 37-22-107 (2021)
2021 Colorado Code|Title 37 - Water and Irrigation|Article 22 - Treasurer - Duties|§ 37-22-107. Registry of Warrants - Vouchers

 The secretary shall keep a registry of all warrants drawn by order of the board of directors showing the date, amount, name of payee, and for what purposes drawn, and no warrant shall be issued except upon an itemized voucher duly verified stating the services rendered or material furnished the district and by whom ordered or contracted.   History. Source: L. 11: P. 322, § 51. C.L. § 2159. CSA: C. 57, § 53. CRS 53: § 47-3-7. C.R.S. 1963: § 47-3-7. History. Source: L. 11: P. 322, § 51. C.L. § 2159. CSA: C. 57, § 53. CRS 53: § 47-3-7. C.R.S. 1963: § 47-3-7.
CO Code § 37-22-108 (2021)
2021 Colorado Code|Title 37 - Water and Irrigation|Article 22 - Treasurer - Duties|§ 37-22-108. Treasurer's Reports

 At each regular meeting of the directors of a drainage district and more often when required, the treasurer shall report in writing the amount of money on hand, the amount received since his last report, and the amounts paid out, with a list of warrants presented since the last report. Said report shall be sworn to and filed with the secretary of the board of directors.   History. Source: L. 11: P. 322, § 52. C.L. § 2160. CSA: C. 57, § 54. CRS 53: § 47-3-8. C.R.S. 1963: § 47-3-8. History. Source: L. 11: P. 322, § 52. C.L. § 2160. CSA: C. 57, § 54. CRS 53: § 47-3-8. C.R.S. 1963: § 47-3-8.
CO Code § 37-23-101 (2021)
2021 Colorado Code|Title 37 - Water and Irrigation|Article 23 - Assessment for Benefits|§ 37-23-101. Assessments According to Benefits

  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, more or less, according to the legal or recognized subdivisions on a graduated scale to be numbered according to the benefits to be received by the contemplated drainage. The tracts of land which will receive most and about equal benefits shall be marked one hundred, and such as are adjudged to receive less benefits shall be marked with a lesser number denoting its percent of benefit. This classification when established shall remain as a basis for the levy of taxes as may be needed for the lawful and proper purposes of the drainage district.    In any district where a classification has once been made and the board of directors believes from experience and results that such former classification is not fairly adjusted on the several tracts of land according to benefits which may be adjusted by new or additional assessments, then the board of directors shall disregard such former classification and make a new classification in accordance with justice and right. When the classification is completed it shall be properly tabulated or shown by a map, or both, and filed in the office of the secretary of the district for inspection.     History. Source: L. 11: P. 322, § 53. L. 13: P. 253, § 2. C.L. § 2161. CSA: C. 57, § 55. CRS 53: § 47-4-1. C.R.S. 1963: § 47-4-1. History. Source: L. 11: P. 322, § 53. L. 13: P. 253, § 2. C.L. § 2161. CSA: C. 57, § 55. CRS 53: § 47-4-1. C.R.S. 1963: § 47-4-1.    ANNOTATION   Law reviews. For article, ”Legal Classification of Special District Corporate Forms in Colorado“, see 45 Den. L.J. 347 (1968). For article, ”What Constitutes ‘Benefits' for Urban Drainage Projects“, see 51 Den. L.J. 551 (1974).   Total cost of constructing and maintaining drainage system is borne by assessment of lands benefited and not by the public generally. Colo. Inv. & Realty Co. v. Riverview Drainage Dist., 83 Colo. 468 , 266 P. 501 (1928).   District's authority to tax should be strictly construed. Irrigation districts and drainage districts are substantially identical in character; they have no general taxing powers; the taxes they levy are local assessments, and their authority relative thereto is limited and should be strictly construed. Henry Wilcox & Son v. Riverview Drainage Dist., 93 Colo. 115 , 25 P.2d 172 (1933).   Under this section and § 37-23-108 , there can be no cumulative or additional levy on lands upon which taxes were paid to meet the deficiency caused by others which did not. Henry Wilcox & Son v. Riverview Drainage Dist., 93 Colo. 115 , 25 P.2d 172 (1933).
CO Code § 37-23-101.5 (2021)
2021 Colorado Code|Title 37 - Water and Irrigation|Article 23 - Assessment for Benefits|§ 37-23-101.5. Determination of Special Benefits - Factors Considered

  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:   Any increase in the market value of the property;    The provision for accepting the burden from specific dominant property for discharging surface water onto servient property in a manner or quantity greater than would naturally flow because the dominant owner made some of his property impermeable;    Any adaptability of property to a superior or more profitable use;    Any alleviation of health and sanitation hazards accruing to particular property or accruing to public property in the improvement district, if the provision of health and sanitation is paid for wholly or partially out of funds derived from taxation of property owners of the improvement district;    Any reduction in the maintenance costs of particular property or of public property in the improvement district, if the maintenance of the public property is paid for wholly or partially out of funds derived from taxation of property owners of the improvement district;    Any increase in convenience or reduction in inconvenience accruing to particular property owners, including the facilitation of access to and travel over streets, roads, and highways;    Recreational improvements accruing to particular property owners as a direct result of drainage improvement.        History. Source: L. 75: Entire section added, p. 998, § 5, effective July 1.
CO Code § 37-23-102 (2021)
2021 Colorado Code|Title 37 - Water and Irrigation|Article 23 - Assessment for Benefits|§ 37-23-102. Objections to Classification - Hearing

 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 to hear any objections that may be made to classifications of lands on the graduated scale. The notice shall be served in case of residence in the district not less than three days before the time set for hearing, by delivering a copy thereof to the party to be served. In the event that such copy cannot be personally delivered to the party to be served, then such notice shall be served in the manner provided for the service of summons in the Colorado rules of civil procedure. The board of directors shall cause to be sent by mail, at least ten days before the time set for said hearing, such notice to all owners who do not reside in the district whose land is affected, in case their post-office address is known to the board of directors or can be ascertained by the use of reasonable diligence. In case the land of any nonresident or of anyone whose residence is unknown is affected, then publication shall be made in some newspaper published in said county for three successive weeks prior to the time of such hearing, the publication to be made after a resolution of the board of directors has been duly passed determining the names of those landowners within the district who are nonresidents of the state or whose residence is unknown, and such meeting to hear objections may be adjourned from day to day by public announcement of the board of directors made at the meeting, until all objections are heard. All persons duly notified of the first day of meeting shall take cognizance of all adjournments without further notice. The affidavit of any creditable person that he has posted or served the notice required and the certificate of the publishers of such newspaper as to such publication shall be sufficient evidence of such facts.   History. Source: L. 11: P. 322, § 54. L. 13: P. 254, § 2. C.L. § 2162. CSA: C. 57, § 56. CRS 53: § 47-4-2. C.R.S. 1963: § 47-4-2. History. Source: L. 11: P. 322, § 54. L. 13: P. 254, § 2. C.L. § 2162. CSA: C. 57, § 56. CRS 53: § 47-4-2. C.R.S. 1963: § 47-4-2.    Cross references:   For service of process, see C.R.C.P. 4; for publication of legal notices, see part 1 of article 70 of title 24.   ANNOTATION   Law reviews. For note, ”A Survey of Colorado Water Law“, see 47 Den. L.J. 226 (1970).
CO Code § 37-23-103 (2021)
2021 Colorado Code|Title 37 - Water and Irrigation|Article 23 - Assessment for Benefits|§ 37-23-103. Corrections - Appeal - Bond

 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 accordance with what is right, but if not so satisfied, it shall leave the classification as first made and enter an order to that effect. Any person appearing and urging objections who is not satisfied with the decision of the board of directors may appeal from its decision to the district court of the county in which the lands affected are situated, within ten days after the decision of the board of directors is rendered, by filing with the county clerk and recorder a bond with security conditioned to pay such taxes as are finally levied upon the land in question, and the costs occasioned by the appeal, in case the board of directors is sustained by the court.   History. Source: L. 11: P. 322, § 55. L. 13: P. 255, § 2. C.L. § 2163. CSA: C. 57, § 57. CRS 53: § 47-4-3. C.R.S. 1963: § 47-4-3. L. 64: P. 248, § 119. History. Source: L. 11: P. 322, § 55. L. 13: P. 255, § 2. C.L. § 2163. CSA: C. 57, § 57. CRS 53: § 47-4-3. C.R.S. 1963: § 47-4-3. L. 64: P. 248, § 119.
CO Code § 37-23-104 (2021)
2021 Colorado Code|Title 37 - Water and Irrigation|Article 23 - Assessment for Benefits|§ 37-23-104. Hearing on Appeal - Special Jury

  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 district and the owner of the land who may appeal from the classification of the board of directors. It is the duty of the district court to cause to be summoned six landowners living outside of the drainage district, who are not interested in any lands or work in said district, or of kin to any of the parties interested, to meet at the courthouse at a time set by the court for hearing any appeal that may be taken from the decision of the board of directors. The six landowners shall be men who have some knowledge of the costs and benefits of farm drainage and shall be sworn as a special jury to try the case on appeal. Should any of said landowners fail to appear at the time named, or should any of those summoned be rejected under the exercise of the usual right of challenge, the court may cause to be summoned any other qualified landowner to fill such vacancy, or the case may be tried by three qualified jurors if both parties to the suit so agree.    Whenever the special jury summoned to hear appeals has been sworn, it is the duty of the court to lay before them the classifications as determined by the drainage district board of directors, and they shall examine the same and hear allegations and testimony in opposition to and in support of the same and, if requested by either party to the appeal, may visit the district and view the lands. If they find the tracts of land in question are marked too high or too low in the classification, they shall correct the errors; but, if no injustice has been done, they shall confirm the classification as made by the board of directors. Their final determination shall be made in writing and filed with the records of the court.    The classification when established shall also be recorded with other papers on the drainage record. Appellate review of the final decision of the district court, entered pursuant to the decision of the special jury, may be had in an appellate court as in other civil actions and pursuant to the Colorado appellate rules.     History. Source: L. 13: P. 255, § 2. C.L. § 2164. CSA: C. 57, § 58. CRS 53: § 47-4-4. C.R.S. 1963: § 47-4-4. L. 64: P. 249, § 120. History. Source: L. 13: P. 255, § 2. C.L. § 2164. CSA: C. 57, § 58. CRS 53: § 47-4-4. C.R.S. 1963: § 47-4-4. L. 64: P. 249, § 120.    ANNOTATION   Law reviews. For note, ”A Survey of Colorado Water Law“, see 47 Den. L.J. 226 (1970).
CO Code § 37-23-105 (2021)
2021 Colorado Code|Title 37 - Water and Irrigation|Article 23 - Assessment for Benefits|§ 37-23-105. Effect of Appeal

 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.   History. Source: L. 13: P. 257, § 2. C.L. § 2165. CSA: C. 57, § 59. CRS 53: § 47-4-5. C.R.S. 1963: § 47-4-5. History. Source: L. 13: P. 257, § 2. C.L. § 2165. CSA: C. 57, § 59. CRS 53: § 47-4-5. C.R.S. 1963: § 47-4-5.
CO Code § 37-23-106 (2021)
2021 Colorado Code|Title 37 - Water and Irrigation|Article 23 - Assessment for Benefits|§ 37-23-106. Modified Classification Filed

 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 shown by a map, or both, with the county clerk and recorder of each county in which the district is located, and, if through any appeal said classification is modified, the board shall then modify the classification, and the secretary of the district shall certify and file the same so modified with the county clerk and recorder of each county in which the district is located.   History. Source: L. 13: P. 257, § 2. C.L. § 2166. CSA: C. 57, § 60. CRS 53: § 47-4-6. C.R.S. 1963: § 47-4-6. History. Source: L. 13: P. 257, § 2. C.L. § 2166. CSA: C. 57, § 60. CRS 53: § 47-4-6. C.R.S. 1963: § 47-4-6.
CO Code § 37-23-107 (2021)
2021 Colorado Code|Title 37 - Water and Irrigation|Article 23 - Assessment for Benefits|§ 37-23-107. Special Assessments - Apportionment

  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 incurred, bond interest unpaid, the amount of bonded indebtedness, and the principal or interest which will fall due during said coming year, and by resolutions shall order such amount of money to be raised by special assessment upon the lands of the district, as may be necessary to raise the sum of money so determined. Such amount shall be apportioned among the several tracts in the name of the owner when known according to acreage of each and its figure of this classification on the graduated scale, so that each tract may bear its equal burden in proportion to benefits.    The board shall make out a special assessment roll, designated in this article as ”tax list“, setting down in separate columns the owners' names when known, and when unknown stating ”unknown“, a description of the land, the number denoting the classification, and the tax: That for current expenses and that for bonded indebtedness and interest thereon shall be in separate columns. When completed the list shall be filed with the secretary of the district.    The tax list may be substantially as follows:     History. Source: L. 13: P. 257, § 2. C.L. § 2167. CSA: C. 57, § 61. CRS 53: § 47-4-7. C.R.S. 1963: § 47-4-7. History. Source: L. 13: P. 257, § 2. C.L. § 2167. CSA: C. 57, § 61. CRS 53: § 47-4-7. C.R.S. 1963: § 47-4-7.
CO Code § 37-23-108 (2021)
2021 Colorado Code|Title 37 - Water and Irrigation|Article 23 - Assessment for Benefits|§ 37-23-108. Assessment List

 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 with the secretary or presented to the board have had an opportunity to be heard and determined. The classification of any lands on the graduated scale shall not be changed or determined at said hearings.   History. Source: L. 13: P. 258 § 2. C.L. § 2168. CSA: C. 57, § 62. CRS 53: § 47-4-8. C.R.S. 1963: § 47-4-8. History. Source: L. 13: P. 258 § 2. C.L. § 2168. CSA: C. 57, § 62. CRS 53: § 47-4-8. C.R.S. 1963: § 47-4-8.
CO Code § 37-23-110 (2021)
2021 Colorado Code|Title 37 - Water and Irrigation|Article 23 - Assessment for Benefits|§ 37-23-110. Owner May Except - Hearing

  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 determined in a summary manner so as to carry out liberally the purposes of articles 20 to 30 of this title and the needs of the district; and if it appears to the satisfaction of the board, after hearing and determining all exceptions which may in writing be filed, that the estimated cost of constructing the improvement contemplated in the plans for the drainage system is less than the benefits assessed against the land in the district, then the board of directors shall approve and confirm the report as originally filed or as modified and amended after such hearing.    The secretary of the district shall transmit the directors' report as finally confirmed to the county clerk and recorder of each county in which lands in the district may be located or affected by said report, where the same shall become a permanent record. Appeals may be taken from the decision of the board of directors in the same manner and with the same effect as provided in sections 37-23-103 to 37-23-105, and the board of directors shall modify said assessment of benefits so that the same shall conform to the changes made therein by reason of such appeal and shall certify and file the same with the county clerk and recorder of each county in which the district is located.    Where the works set out in the plan for a drainage system of any drainage district are found insufficient to reclaim in whole or in part any or all of the land within the district, the board of directors may formulate new or amended plans, containing new ditches or other works or providing for the enlargement of existing ditches or other works, and additional assessments may be made in conformity with the provisions of this section, the same to be made in proportion to the increased benefits accruing to the lands within the district because of such additional works.    After the list of lands with the assessed benefits has been filed in the office of the county clerk and recorder, the board of directors, without any unnecessary delay, shall levy a tax on such portion of said benefits on all lands in the district to which benefits have been assessed, as may be found necessary by the board of directors to pay the costs of the completion of the proposed plan for the drainage system and in carrying out the objects of the district, plus ten percent for emergencies.     History. Source: L. 19: P. 394, § 1. C.L. § 2169. CSA: C. 57, § 63. CRS 53: § 47-4-10. C.R.S. 1963: § 47-4-10. History. Source: L. 19: P. 394, § 1. C.L. § 2169. CSA: C. 57, § 63. CRS 53: § 47-4-10. C.R.S. 1963: § 47-4-10.
CO Code § 37-23-112 (2021)
2021 Colorado Code|Title 37 - Water and Irrigation|Article 23 - Assessment for Benefits|§ 37-23-112. Levy for Alternative Plan

 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 drainage system and carrying out the objects of the district, thereafter taxes may be levied for the purposes of meeting the maintenance, operating, and ordinary expenses of the district for the coming year and any deficiency in the payment of such expenses already incurred, and such taxes shall be levied in the manner provided by sections 37-23-107 and 37-23-108 , with the exception that the amounts of money to be raised shall be apportioned among the several tracts assessed in proportion to the benefits assessed thereon under section 37-23-111 and with the further exception that the amount to be raised for the purposes of meeting the interest upon and the principal of the bonds of the district as the same accrue, together with any deficiencies in the payment of the same, shall be determined in the manner provided by sections 37-23-109 to 37-23-111, and shall so appear in the assessment roll provided by section 37-23-107 .   History. Source: L. 23: P. 280, § 2. CSA: C. 57, § 64. CRS 53: § 47-4-12. C.R.S. 1963: § 47-4-12. History. Source: L. 23: P. 280, § 2. CSA: C. 57, § 64. CRS 53: § 47-4-12. C.R.S. 1963: § 47-4-12.