Colorado Code § 37-42-131

Payment of general expenses
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(1) Repealed.
(2) (a) For the purposes of defraying the expenses of the organization of the district and
the care, operation, management, repair, and improvement of all canals, ditches, reservoirs, and
works, including salaries of officers and employees, the board may:
(I) Fix rates of tolls and charges and collect them from all persons using the district's
structures or water for irrigation or other purposes;
(II) Provide, in whole or in part, for the payment of the expenditures specified in this
subsection (2)(a) by levy of assessments therefor, as provided in section 37-42-126; or
(III) Both fix tolls and levy assessments.
(b) If the money raised by the sale of bonds issued is insufficient and if bonds are
unavailable for the completion of the plans of works adopted, the board of directors shall provide
for the completion of the plans by levy of an assessment therefor in the same manner in which
levies of assessments are made for other purposes.

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