reglab/statecodes huggingface dataset:
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-135 - Resolution of board of directors

If the result so certified shows that votes representing eighty percent of the acres of taxable land in the district have been cast in favor of the proposed bonds, the board of directors, by resolution, may authorize the issuance of negotiable coupon general obligation bonds of the district. The resolution must specify the purpose for which the bonds are to be issued, the date of issuance, the rate of interest not exceeding six percent per annum payable semiannually, and the maturities of the bonds. The bonds shall mature serially commencing not later than five years after the date of issuance and extending to a time not exceeding twenty-five years after the date of issuance. The amounts that mature in each of the years is determined by the board of directors of the district and specified in the resolution. The bonds shall be in the denomination of one hundred dollars or some multiple thereof. The bonds and the coupons attached thereto are payable at a location within or without the state of Colorado, as designated in the resolution. The bonds shall be signed by the president of the board of directors, countersigned by the treasurer of the district, sealed with the seal of the district, and attested by the secretary of the board. The semiannual interest coupons attached to the bonds must be executed with the facsimile signature of the president of the board of directors. The treasurer of the district shall make a record of all bonds issued pursuant to sections
37-43-132
to
37-43-138
in a book to be kept in the office of the district treasurer for that purpose. Bonds issued pursuant to sections
37-43-132
to
37-43-138
must be sold at not less than the par value of the bonds.
Amended by 2023 Ch. 53, § 7, eff. 1/1/2024.
L. 33-34, 2nd Ex. Sess.: p. 59, § 4. CSA: C. 90, § 515. CRS 53: § 149-3-34. C.R.S. 1963: § 150-3-34.
2023 Ch. 53, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-136 - Levy of tax - collection

For the purpose of paying such bonds and the interest thereon, the board of directors of any district issuing bonds under this article is authorized to levy ad valorem taxes on all taxable land within the district. Such taxes shall be certified, extended, and collected at the same time and in the same manner as other irrigation district taxes or assessments, and the revenue laws of the state of Colorado relating to the levy, collection, and enforcement of general taxes, the sale of property for the nonpayment of general taxes, and the rights of redemption shall apply, as nearly as may be, to such irrigation district taxes. The lien of irrigation district taxes levied pursuant to the provisions of sections
37-43-132
to
37-43-138
shall be on a parity with the lien of general taxes, and no sale of land for the nonpayment of general taxes shall extinguish the lien of irrigation district taxes levied to pay the principal of or the interest on any bonds issued under this part 1. In the event that the amount of taxes collected in any year is not sufficient to pay the principal of or interest on bonds due and payable in such year, the deficit shall be made up in the next annual levy.
L. 33-34, 2nd Ex. Sess.: p. 60, § 5. CSA: C. 90, § 516. CRS 53: § 149-3-35. C.R.S. 1963: § 150-3-35. L. 88: Entire section amended, p. 1231, § 5, effective April 6.
For taxation generally, see title 39.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-137 - Bonds receivable in payment of taxes

Bonds of any maturity issued under this part 1 may be used at face value in paying taxes levied to pay the principal of such bonds; except that bonds maturing after the year in which the bonds are so used shall have all future due coupons attached thereto and no credit shall be allowed for such coupons. Interest coupons attached to such bonds and maturing in any year may be used at face value in paying taxes levied for such interest which becomes due and payable in that year.
L. 33-34, 2nd Ex. Sess.: p. 61, § 6. CSA: C. 90, § 517. CRS 53: § 149-3-36. C.R.S. 1963: § 150-3-36. L. 88: Entire section amended, p. 1232, § 6, effective April 6.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-138 - Construction

The provisions of sections
37-43-132
to
37-43-138
shall not be construed to be exclusive of the provisions of any other laws authorizing the issuance of irrigation district bonds, but shall be construed to be supplemental thereto, and owners of land within any existing irrigation district, with or without the owners of additional lands, may organize a new irrigation district having all the powers conferred by sections
37-43-132
to
37-43-138
, by taking such steps and proceedings as may be required by law for such organization.
L. 33-34, 2nd Ex. Sess.: p. 61, § 7. CSA: C. 90, § 518. CRS 53: § 149-3-37. C.R.S. 1963: § 150-3-37.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-139 - Bonds to retire warrants

Whenever any irrigation district formed under the laws of this state has issued warrants for any purposes for which said irrigation district could lawfully have issued its bonds, it is lawful for said irrigation district to issue bonds for the purpose of retiring said warrants, submitting the question at a general or special election to the qualified voters of said district and otherwise complying with the provisions of the laws of this state in relation to the issuing of bonds by irrigation districts, and when so issued said bonds may be sold in the same manner as provided by law, at not less than ninety-five percent of the face value thereof, and the proceeds applied to the payment of said warrants and accrued interest, or said bonds may be exchanged for said warrants and accrued interest at not less than the face value of said bonds.
L. 13: p. 385, § 1. C.L. § 1992. CSA: C. 90, § 519. CRS 53: § 149-3-38. C.R.S. 1963: § 150-3-38.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-140 - Subject to outstanding bonds

All bonds issued by any irrigation district under the provisions of section
37-43-139
shall be subject to all bonds previously issued by such district.
L. 13: p. 385, § 2. C.L. § 1993. CSA: C. 90, § 520. CRS 53: § 149-3-39. C.R.S. 1963: § 150-3-39.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-141 - Levy of tolls or charges

The board of directors of any irrigation district within the state may annually or otherwise levy and assess such tolls or charges as may be necessary to raise moneys for the maintenance and operation or payment of existing unfunded indebtedness of the district, said tolls or charges to be levied and assessed pro rata upon each acre of land within the district for the use of water for the irrigation thereof. By resolution, the board may refuse to deliver water to any land within such district when the owner thereof, within such time as may be fixed by such resolution, fails or refuses to pay in cash, to the secretary or treasurer of the district, such tolls or charges. Where a district takes over by deed or assignment or otherwise any irrigation system or works, or parts thereof, either upon reorganization or otherwise, the board of directors of any such district in like manner may collect any and all assessments theretofore levied for maintenance and operation by its predecessor in the ownership or operation of such system, whether such predecessor is a district or a mutual company, if such assessments are assigned to and become the property of the district seeking to collect the same.
L. 37: p. 785, § 1. CSA: C. 90, § 479(1). CRS 53: § 149-3-40. C.R.S. 1963: § 150-3-40.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-142 - Where payment of tolls made

Payments of tolls or charges provided for in section
37-43-141
shall in each instance be made to the secretary or treasurer of such district as may be directed by the board of directors thereof.
L. 37: p. 786, § 2. CSA: C. 90, § 479(2). CRS 53: § 149-3-41. C.R.S. 1963: § 150-3-41.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-143 - Water may be refused - when

The board of directors of any irrigation district within the state of Colorado, by resolution, may refuse to deliver water to any land within such district upon which land any tax or assessment has been levied for the payment of principal or interest due or to become due on the bonds or obligations of such district and which are then delinquent or past due under the general revenue laws of this state. Such board may continue to refuse delivery of water to such lands until all such past due or delinquent assessments have been paid in full with all interest and penalties as provided by law.
L. 37: p. 786, § 3. CSA: C. 90, § 479(3). CRS 53: § 149-3-42. C.R.S. 1963: § 150-3-42.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-144 - Issuance of refunding bonds

The board of directors of any irrigation district, under the conditions provided in sections
37-43-144
to
37-43-151
, may issue negotiable coupon bonds, denominated as refunding bonds for the purpose of taking up, paying off, and refunding any outstanding indebtedness of the district, whether due or not and whether such indebtedness is now existing or may be created, when there are not funds in the treasury in such district available for the payment of such indebtedness. Such refunding bonds sought to be issued shall not exceed the amount lawfully owing and unpaid upon such indebtedness so to be taken up, paid, and refunded. Such refunding bonds shall not bear interest greater in rate or amount per annum than that borne by the indebtedness to be taken up, paid, and refunded. The authority vested in the board of directors by any election held pursuant to sections
37-43-144
to
37-43-151
shall be and remain effective until the indebtedness so authorized to be refunded has been paid, redeemed, or refunded. Such refunding bonds may be issued and used to pay off all or part of any indebtedness then outstanding.
L. 35: p. 670, § 1. CSA: C. 90, § 521. CRS 53: § 149-3-43. C.R.S. 1963: § 150-3-43.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-146 - Submission of question to electors

The board of directors at the same election, or at any future general or special election, may submit to the qualified voters of the district the question of whether the coupons upon such refunding bonds shall bear interest at a rate not to exceed six percent per annum after their maturity, if said coupons are not paid upon presentation. In such case the ballots shall contain the words, "Interest on coupons - Yes", and "Interest on coupons - No", or words equivalent thereto. The vote upon said question shall be canvassed at the same time and in the same manner as the vote for the issue of refunding bonds and, if a majority of the qualified electors of the district have voted "Interest on coupons - Yes", the board of directors shall certify the result and cause the same to be entered of record and filed the same as in the case of an election for refunding bonds. Thereafter, when any of said coupons are presented for payment on or after their due dates and there are insufficient funds on hand to pay said coupons, the county treasurer shall stamp on the back of said coupons, "Not paid for want of funds", and all coupons so stamped shall bear interest from that date until paid at the same rate as the principal of the bond.
L. 35: p. 673, § 3. CSA: C. 90, § 523. CRS 53: § 149-3-45. C.R.S. 1963: § 150-3-45.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-147 - Sale of bonds

In case of the sale of said refunding bonds or any portion thereof for cash, the same procedure shall be followed as in case of the sale of an original issue of bonds; but, if no bid of par or better is received at public sale, said bonds may be sold at private sale. No bond shall be sold for less than ninety-five percent of the par value thereof. The money realized from said sale shall be used only for the purpose of paying the indebtedness for which said refunding bonds were issued. Any part or all of said issue of refunding bonds may be exchanged for the indebtedness to be refunded; but the par value of the refunding bonds exchanged shall not exceed the par value of the indebtedness refunded thereby. All indebtedness so discharged, either by payment or exchange, shall immediately be canceled by the county treasurer of the county in which the office of the district is located.
L. 35: p. 674, § 4. CSA: C. 90, § 524. CRS 53: § 149-3-46. C.R.S. 1963: § 150-3-46.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-148 - District treasurer to register bonds

At the time of the issue by exchange or sale of refunding bonds authorized under the provisions of sections
37-43-144
to
37-43-151
, each bond shall be registered by the district treasurer in a book to be kept by the district treasurer for this purpose. Coupons evidencing unearned interest must be detached and canceled. Each registered bond must have endorsed on the bond the treasurer's certificates of the registration; and only bonds certified in this manner are valid; and the certificate is conclusive evidence that the bond has been duly issued in full conformity with the provisions of sections
37-43-144
to
37-43-151
. Immediately upon the registration of any refunding bond, the treasurer shall certify the fact to the board of county commissioners of the county in which the office of the district is located, in order that the requisite tax levies may be made in due course to meet the maturing interest upon and principal of the bond.
Amended by 2023 Ch. 53, § 8, eff. 1/1/2024.
L. 35: p. 674, § 5. CSA: C. 90, § 525. CRS 53: § 149-3-47. C.R.S. 1963: § 150-3-47.
2023 Ch. 53, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-149 - Collection of taxes

Taxes for the payment of interest and principal of said refunding bonds shall be levied and thereafter collected in the same manner as provided by law for the levy and collection of taxes for the payment of interest and principal of an original issue of irrigation district bonds. Such bonds and coupons shall be receivable in payment of said taxes, as is provided in the irrigation district law concerning original bond issues. All taxes for interest shall be kept by the county treasurer as a special fund to be used in the payment of interest only, and all taxes for the redemption of such refunding bonds shall be kept by such county treasurer as a special fund to be used for the redemption of the principal only of such refunding bonds. The revenue laws of this state for the assessment, levying, and collection of taxes on real estate for county purposes and the disbursement of such taxes, except as modified by sections
37-43-144
to
37-43-151
or by the irrigation district laws of this state, shall be applicable for the purposes of sections
37-43-144
to
37-43-151
, including the enforcement of penalties and forfeitures for delinquent taxes; but if in any year a sufficient amount is not collected for payment in full of principal or interest installments falling due in such year on any specific piece of property in said irrigation district, the delinquency on such property shall be included in the next assessment thereafter levied against said piece of property.
L. 35: p. 675, § 6. CSA: C. 90, § 526. CRS 53: § 149-3-48. C.R.S. 1963: § 150-3-48.
For collection of taxes, see article 10 of title 39.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-150 - Validity of bonds examined

The validity of refunding bonds issued pursuant to sections
37-43-144
to
37-43-151
may be judicially examined, approved, and confirmed in the same manner as an original issue of bonds of such district.
L. 35: p. 676, § 7. CSA: C. 90, § 527. CRS 53: § 149-3-49. C.R.S. 1963: § 150-3-49.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-151 - Relief of lands from burden of refunded indebtedness

At any refunding bond election held under the provisions of sections
37-43-144
to
37-43-151
, the board of directors may submit to the voters of the district the question of giving landowners the privilege of relieving their lands from the lien of taxes or assessments to be levied for the payment of said refunding bonds and the interest thereon. If authorized by a majority of those voting on the question, any owner of land within the district, who is not in default in the payment of irrigation district taxes or assessments, may relieve his lands from the burden of such refunded indebtedness by paying to the district treasurer an amount of money sufficient to retire district bonds in such ratio to the total bonded indebtedness of the district as the acreage of lands which he owns within such district bears to the total acreage thereof subject to such bonded indebtedness plus fifteen percent for the privilege of discharging his total indebtedness to the district at one time. The treasurer shall thereupon issue to such landowner his official receipt in duplicate, one of which receipts shall be filed with the secretary of such irrigation district and one filed for record in the office of the county clerk and recorder of the county wherein the lands involved are situate, and from and after such filing, such lands shall be free and clear from all liens, levies, and assessments of such bonded indebtedness for which such payment was made.
L. 35: p. 676, § 8. CSA: C. 90, § 528. CRS 53: § 149-3-50. C.R.S. 1963: § 150-3-50.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-152 - Board may contract with United States

The board of directors of any irrigation or drainage district, organized under the laws of the state of Colorado, in its discretion, whenever it is determined by such board to be for the best interests of any such district, may contract with the United States or any governmental agency thereof to fund or refund any or all of the outstanding indebtedness of such district together with the interest accrued and unpaid thereon.
L. 35: p. 677, § 1. CSA: C. 90, § 529. CRS 53: § 149-3-51. C.R.S. 1963: § 150-3-51.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-153 - Provisions of contract

Such contract and the proceedings taken by any such district pursuant thereto and in connection with the authorization and issue of refunding bonds, in case the indebtedness of such district is reduced by the issuance of such refunding bonds, may include provisions whereby the board of directors of said district covenants and agrees on behalf of said district to levy and collect assessments in excess of the amounts which would meet the principal of and the interest on said bonds as the same fall due if all such assessments were paid in full, in order to create and maintain a reserve fund to insure the prompt payment of the principal of and interest on said bonds; but such covenants and agreements shall never provide for assessments in amounts greater than such assessment would have been had such indebtedness of such district not been so reduced. Said provisions and covenants, when included in the proceedings adopted by the board of directors of any such district, shall inure to the holders of said refunding bonds.
L. 35: p. 668, § 2. CSA: C. 90, § 530. CRS 53: § 149-3-52. C.R.S. 1963: § 150-3-52.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-154 - Prior contracts validated

Contracts entered into prior to April 10, 1935, between irrigation and drainage districts and the United States or any agency thereof, for any of the purposes stated in section
37-43-152
, and all proceedings taken pursuant thereto for the creation of reserve funds are hereby ratified, confirmed, and validated.
L. 35: p. 668, § 3. CSA: C. 90, § 531. CRS 53: § 149-3-53. C.R.S. 1963: § 150-3-53.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-155 - Powers cumulative

The powers conferred in sections
37-43-152
to
37-43-154
upon the board of directors of any irrigation or drainage district organized as provided in section
37-43-152
are cumulative in character and are in addition to all powers possessed by any such board under the laws of the state of Colorado or which may be conferred upon such board by said laws.
L. 35: p. 668, § 4. CSA: C. 90, § 532. CRS 53: § 149-3-54. C.R.S. 1963: § 150-3-54.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-156 - Irrigation districts may dissolve

Any irrigation district organized under the laws of the state of Colorado may be dissolved in the manner provided in sections
37-43-156
to
37-43-166
.
L. 15: p. 307, § 1. C.L. § 2035. CSA: C. 90, § 533. CRS 53: § 149-3-55. C.R.S. 1963: § 150-3-55.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-157 - Petition - where filed - contents

A majority of the legally qualified electors of any irrigation district, or the holders of the legal title to a majority of the whole acreage of said district, or seventy-five percent or more in amount of the holders of the bonds issued by said irrigation district may propose the dissolution of said district by a petition signed by the petitioners. In case of a petition by the bondholders, said petition may be signed by said bondholders or by any one or more persons or corporations representing said bondholders and filed with the board of directors of said district, which petition shall set forth the amount of the outstanding bonds, coupons, and other indebtedness, if any, insofar as known to the petitioners, together with a general description of the same and the amount overdue thereon, if any, and the holders, insofar as known, showing the amount of each description of indebtedness and the ownership, insofar as known, of the same and also the estimated cost of the dissolution of said district. The petition shall also state the assets of said district, including the irrigation system, if any, dams, reservoirs, canals, franchises, and water rights. If any proposition has been made by the holders of said indebtedness to settle the same, said proposition, together with any plan proposed to carry the same into execution, shall be included in said petition.
L. 15: p. 307, § 2. C.L. § 2036. CSA: C. 90, § 534. CRS 53: § 149-3-56. C.R.S. 1963: § 150-3-56.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-158 - Dissolution - special election

(1)
Upon the filing of said petition with the board of directors of said district, the board shall call a special election, at which shall be submitted to the qualified electors of such district the question whether or not said district shall be dissolved, its indebtedness liquidated, and its assets distributed in accordance with the plan so proposed or, in case no plan has been proposed, in accordance with a plan which shall be proposed by said board of directors in the notice of the election. No such election shall be called until either the assent of all holders of valid indebtedness against the district known to the directors is obtained, or else provision shall be made in said plan for the ultimate payment or liquidation of the claims of such nonassenting holders, either in money or, in the alternative, until all tax levies required by the laws of the state of Colorado for the payment of such indebtedness have been made; except that action shall not be taken upon said petition and said election called, in case contract has been made between the district and the United States, until the secretary of the interior has assented thereto in writing and such assent is filed with the board of directors.
(2)
Notice of such election must be given in the same manner and for the same time as notice of election of directors of an irrigation district under the laws of the state of Colorado. Such notice must specify the time of holding the election, the fact that it is proposed to dissolve the district, and a brief summary of the plan proposed for liquidating all its indebtedness or for the making of all tax levies required by the laws of the state of Colorado for the payment of such indebtedness and for disposing of its assets. Such election shall be held and the result thereof determined and declared in all respects as nearly as practicable in conformity with the provisions governing the election of directors in irrigation districts. At such election the ballot shall contain the words "Dissolution of the District - Yes" and "Dissolution of the District - No" or words equivalent thereto.
L. 15: p. 308, § 3. L. 17: p. 314, § 21. C.L. § 2037. CSA: C. 90, § 535. L. 41: p. 522, § 1. CRS 53: § 149-3-57. C.R.S. 1963: § 150-3-57.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-160 - Contents of petition - procedure - costs

Such petition to the district court shall set forth the facts required to be set forth in the petition to the board of directors and all the proceedings had thereunder, and at the hearing the court shall hear and determine the regularity, legality, and correctness of all proceedings, and in doing so shall disregard any error, irregularity, or omission which does not affect the substantial rights of the parties. The rules of pleading and practice in the Colorado rules of civil procedure and in the rules of the supreme court not inconsistent with the provisions of sections
37-43-156
to
37-43-168
are made applicable to the proceeding provided in this article. The costs of any contest may be allowed and proportioned between the parties or taxed to the losing party in the discretion of the court, and no contest of any matter or thing provided for in said sections shall be made other than in the time and manner specified in sections
37-43-151
to
37-43-168
.
L. 15: p. 310, § 5. C.L. § 2039. CSA: C. 90, § 537. CRS 53: § 149-3-59. C.R.S. 1963: § 150-3-59.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-161 - Elector may bring action

If no such proceeding has been filed by the board of directors within thirty days after the canvass of said vote, then any qualified elector of the district may bring an action in the district court of the county wherein the office of the board of directors is located. The board of directors shall be made parties defendant, and notice shall be served on the members of the board personally if they can be found in the county; if not, then service by publication as provided in section
37-43-159
shall be sufficient. Proceedings shall be had in the same manner and with the same effect as if brought by the board of directors.
L. 15: p. 310, § 6. C.L. § 2040. CSA: C. 90, § 538. CRS 53: § 149-3-60. C.R.S. 1963: § 150-3-60.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-162 - May organize corporation to acquire assets

A corporation may be organized under general laws for the purpose of acquiring the assets of said district, including the irrigation system, if any, dams, reservoirs, canals, franchises, water rights, and all other property of any nature belonging to said district, which corporation shall have all the powers, rights, and franchises of corporate bodies organized under general laws and in addition shall have such further powers as may be necessary to possess and carry on said irrigation system and exercise such franchise and water rights.
L. 15: p. 311, § 7. C.L. § 2041. CSA: C. 90, § 539. CRS 53: § 149-3-61. C.R.S. 1963: § 150-3-61.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-164 - Apportionment of indebtedness

In any such proceeding for the dissolution of any irrigation district, the district court also has power, subject to such terms and conditions as it may deem just and equitable under the circumstances, to apportion the bonded indebtedness of the district among the various tracts of land within said district, each irrigable acre being liable for the same amount, and to provide for the release and extinguishment of the lien securing the bonds of said district or a part or portion thereof against all or any of said tracts of land upon the payment of all or a pro rata amount of said bonded indebtedness by the landowner either in cash or by the surrender by said landowner of an equivalent amount of said district bonds, coupons, or warrants. In the event the lien of said bonds, coupons, or warrants is so extinguished pursuant to said decree of said district court against any tract of land within said district, it is the duty of the county treasurer to issue a certificate to said landowner evidencing the extinguishment of said lien, and said certificate may be recorded and when recorded shall be conclusive evidence that the land described therein has been released and relieved from the lien securing the bonds of said district.
L. 15: p. 311, § 9. C.L. § 2043. CSA: C. 90, § 541. L. 41: p. 523, § 2. CRS 53: § 149-3-63. C.R.S. 1963: § 150-3-63.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-165 - Plan must provide for adequate levies

No plan of liquidation shall be approved by the court which does not provide for the making of all levies required by the laws of the state of Colorado for the payment of all valid indebtedness of the district. In the petition mentioned in section
37-43-157
, it shall not be necessary to include in the schedule of indebtedness any bond, coupon, warrant, or other indebtedness, claim, or demand which has been barred by the laws of this state, nor shall it be necessary to include in the schedule of indebtedness any bond, coupon, warrant, or other indebtedness for the payment of which all levies required by the laws of the state of Colorado have been made prior to the filing of said petition with the board of directors of said irrigation district, nor shall it be necessary in winding up the affairs of any district organized under the laws of this state to pay all or any portion of a debt or obligation of such district for the enforcement of which debt or obligation a suit is barred by the laws of this state, nor shall it be necessary to pay, except from the proceeds of tax levies therefor already made, all or any portion of a debt or obligation of such district for the payment of which all levies required by the laws of the state of Colorado have been made.
L. 15: p. 312, § 10. C.L. § 2044. CSA: C. 90, § 542. L. 41: p. 524, § 3. CRS 53: § 149-3-64. C.R.S. 1963: § 150-3-64.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-166 - Foreclosure subject to prior taxes

In case the court decrees the establishment of a lien against any portion of the lands in said district, or against any of the property of said district, the decree shall provide for the foreclosure of such liens upon the failure to make any payments for which said liens are given at the time the same become due under the terms of the decree entered in such proceeding. All conditions of such foreclosure, including the existence or nonexistence of a right to redeem therefrom, shall be within the discretion of the court. Nothing in sections
37-43-156
to
37-43-168
and nothing in the procedure provided for in this article shall be deemed to affect any liens for unpaid taxes or assessments which have been duly levied and assessed and existing at the time of the filing of the petition in the district court.
L. 15: p. 312, § 11. C.L. § 2045. CSA: C. 90, § 543. CRS 53: § 149-3-65. C.R.S. 1963: § 150-3-65.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-167 - Disposition of surplus

Whenever all the property of such irrigation district has been disposed of, and all indebtedness and obligations thereof, if any, have been discharged, the balance of the money of said district shall be distributed to the assessment payers in said district as named in the last assessment roll in the proportion in which each has contributed to the total amount of said assessments.
L. 15: p. 312, § 12. C.L. § 2046. CSA: C. 90, § 544. CRS 53: § 149-3-66. C.R.S. 1963: § 150-3-66.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-168 - Procedure where district is solvent

Irrigation districts which are free from debt may be dissolved under sections
37-43-156
to
37-43-168
. In such cases, it shall not be necessary that the proceedings for the dissolution of said district shall be passed upon by the district court, as prescribed in section
37-43-159
, but, after the holding of the election in the district and the declaration of the result, a certificate, signed by the president and secretary of the district, shall be filed with the county clerk and recorder of each county in which the district is situated, which certificate shall state the number of signers to the petition for dissolution and shall recite the calling of an election, the holding of said election, and the result thereof. Said certificate shall bear the seal of the district. It is the duty of said respective clerk and recorders to record all such certificates in the records of the respective counties, and, upon filing of such certificate with the said county clerk and recorders the dissolution of said district shall be complete.
L. 15: p. 313, § 13. C.L. § 2047. CSA: C. 90, § 545. CRS 53: § 149-3-67. C.R.S. 1963: § 150-3-67.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-169 - Dissolution of inactive irrigation districts

Whenever, for a period of five successive years, any irrigation district organized under the laws of the state of Colorado has failed to transact any business for which such district was organized, or its board of directors has failed to hold a meeting for the purpose of transacting any business for the benefit of such district, or the board of directors has failed to certify the annual appropriation resolutions to the board of county commissioners during such period or, during such period, there has been no election of directors or there is no duly elected, qualified, and acting board of directors due to death, resignation, or otherwise, or if, for a like period, the irrigation works of the district has been abandoned by such district, the indebtedness of said irrigation district shall be paid and such irrigation district may be dissolved, not only in the manner provided by law prior to April 7, 1921, but also in the manner provided in sections
37-43-169
to
37-43-178
.
L. 21: p. 507, § 1. C.L. § 2097. CSA: C. 90, § 546. CRS 53: § 149-3-68. C.R.S. 1963: § 150-3-68.
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 43 - IRRIGATION DISTRICTS OF 1905 AND 1921 AND IRRIGATION DISTRICT SALINITY CONTROL ACT (§§ 37-43-101 — 37-43-211) › Part 1 - IRRIGATION DISTRICTS OF 1905 AND 1921 (§§ 37-43-101 — 37-43-189) › Section 37-43-170 - Petition for payment of indebtedness

The president, secretary, any officer or director, any legally qualified elector of such district, or any holder of outstanding bonds of said district may file, in the district court of the county wherein is located the principal office of such irrigation district or of the counties wherein the greater portion of the acreage of such irrigation district lies, a petition, duly verified, setting forth any one or more of the foregoing reasons for the payment of the indebtedness or dissolution of such irrigation district, or both, and setting forth any other reasons showing just cause therefor, and setting forth, as nearly as such petitioner shall be able to ascertain, a list of the outstanding indebtedness of the district and the names and addresses of the creditors of the district.
L. 21: p. 508, § 2. C.L. § 2098. CSA: C. 90, § 547. CRS 53: § 149-3-69. C.R.S. 1963: § 150-3-69.