2023 Colorado Revised Statutes › Title 37 - WATER AND IRRIGATION (§§ 37-1-101 — 37-99-103) › WATER CONSERVATION AND IRRIGATION DISTRICTS (§§ 37-40-101 — 37-50-142) › CONSERVATION AND IRRIGATION DISTRICTS (§§ 37-41-101 — 37-50-142) › Article 42 - IRRIGATION DISTRICT LAW OF 1921 (§§ 37-42-101 — 37-42-141) › Section 37-42-128 - Collection of assessments

(1)
Repealed.
(7)
The county treasurer shall receive in the county treasurer's official capacity all district assessments collected and paid to the county treasurer, and the county treasurer is responsible for the safekeeping, disbursement, and payment of such assessments as well as other money collected by the county treasurer. The county treasurer shall receive for the collection of such assessments such amount as provided in section
30-1-102
; except that the treasurer shall receive five dollars per tract assessed pursuant to section
37-42-125(3)
for loans issued to landowners pursuant to section
37-42-113(5)
, and this five dollars shall be assessed against each participating tract. Any assessment collected and paid to the county treasurer for districts that are defunct or have not been in operation for five or more years shall be transferred by the county treasurer to the county general fund.
(3)
Repealed.
(4)
The county treasurer of each county comprising all or a portion only of an irrigation district shall remit to the district treasurer all money collected or received by him or her on account of the district.
(5)
Repealed.
(6)
The district treasurer shall report monthly to the board of directors of the district the amount of money in the district accounts, the amount of money paid from the district accounts during the previous month, and an account of bonds retired or United States contract payments made, if any.
(7)
The county treasurer shall receive in the county treasurer's official capacity all district assessments collected and paid to the county treasurer, and the county treasurer is responsible for the safekeeping, disbursement, and payment of such assessments as well as other money collected by the county treasurer. The county treasurer shall receive for the collection of such assessments such amount as the board of directors may allow, as provided in section
30-1-102
; except that the treasurer shall receive five dollars per tract assessed pursuant to section
37-42-125(3)
for loans issued to landowners pursuant to section
37-42-113(5)
, and this five dollars shall be assessed against each participating tract. Any assessment collected and paid to the county treasurer for districts that are defunct or have not been in operation for five or more years shall be transferred by the county treasurer to the county general fund.
Amended by 2023 Ch. 53, § 6, eff. 1/1/2024.
Amended by 2022 Ch. 84, § 3, eff. 8/10/2022.
Amended by 2017 Ch. 16, § 9, eff. 8/9/2017.
L. 21: p. 542, § 28. C.L. § 2084. CSA: C. 90, § 459. CRS 53: § 149-2-28. C.R.S. 1963: § 150-2-28. L. 71: p. 330, § 14. L. 73: p. 1531, § 1. L. 2017: (1), (3), and (5) repealed and (4) and (6) amended, (HB 17-1030), ch. 16, p. 51, § 9, effective August 9.
Cross references:
For collection of taxes, see article
10
of title
39
.
2023 Ch. 53, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2022 Ch. 84, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
For collection of taxes, see article 10 of title 39 .