Colorado Code § 36-4-102

Water tax - assessment
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In case of any such land so petitioned into any
irrigation district, the state board of land commissioners shall be considered in all respects as a
freeholder, so long as said land remains unsold, but as soon as any of such land is sold, whether
occurring prior or after the time such land is petitioned into any such irrigation district, the
purchaser shall from the time of his purchase be considered as such freeholder and entitled to all
the rights of a freeholder, whether or not he has completed his payments to the state board of
land commissioners. In no case shall any interest or title of the state be made liable or subjected
to any claim for any water tax, water assessment, or water charge by reason of the including of
any of such state land in any irrigation district. All assessments or other payments for the cost of
irrigating any such state land shall be paid by the lessees or purchasers thereof. In case of any
lease or sale, the lessee or purchaser shall pay to the register on or before March 1 of each year,
in addition to his rental or amount due on his contract of purchase, as the case may be, such an
additional amount as will equal the district assessment for an equal amount of land within the
district or such greater amount as the board may require, and the register shall pay such
additional amounts to the proper officer authorized by law to receive payment of assessments
within such district to apply on the cost of furnishing water for such state land. When the title to
any such state land passes from the state, the unpaid balance of the cost of furnishing water for
the same shall at once become due and payable and attach as a lien thereon and be collected as
an assessment of such irrigation district, in the same manner as assessments on other lands in the
district.

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