Colorado Code § 37-31-141

Certification and levy of tax
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The board of directors of the Grand Valley
drainage district shall, in accordance with the schedule prescribed by section 39-5-128, C.R.S.,
certify to the board of county commissioners a statement showing the aggregate amount which,
in the judgment of said drainage board, is necessary to raise from the taxable property of said
district to create a fund for any of the purposes of said district. It is the duty of the board of
county commissioners to levy, at the same time that other taxes are levied, such rate as will
produce the aggregate amount so certified.

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