Colorado Code § 37-43-115

Mode of payment - receipts
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It is the duty of the county treasurer of each
county in this state wherein any irrigation district is located and in which such lands have been
so included to notify the register of the state board of land commissioners on or before February
1 of each year of the amount of district assessments due on such lands, giving therein the exact
description of each tract of land so assessed and the amount of assessments due thereon.
Immediately upon receiving such notice, it is the duty of the register of said state board of land
commissioners to place the same before said board at its next regular meeting at which it shall
examine said notice of assessments due, and, if the same is found correct, the board shall certify
the same to the state treasurer who shall pay the same out of any moneys in his hands belonging
to said respective land funds howsoever derived and charge the same to said respective funds.
Such payment shall be by warrant from the state treasurer to the proper county treasurer, and,
when so received by him, he shall issue his receipts therefor in the name of the state board of
land commissioners, and shall in addition issue a duplicate receipt to said state treasurer.

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