Colorado Code § 37-43-141

Levy of tolls or charges
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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.

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