Colorado Code § 37-45-121

Classification of taxes and assessments - powers
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(1) In addition to the
other means of providing revenue for such districts, the board has the power to levy and collect
taxes and special assessments for maintaining and operating such works and paying the
obligations and indebtedness of the district by any one or more of the methods or combinations
thereof, classified as follows:
(a) Class A: To levy and collect taxes upon all property within the district as provided in
section 37-45-122;
(b) Class B: To levy and collect assessments for special benefits accruing to property
within municipalities for which use of water or capacity of works is allotted as provided in
section 37-45-123;
(c) Class C: To levy and collect assessments for special benefits accruing to property
within public corporations for which use of water or capacity of works is allotted as provided in
section 37-45-124;
(d) Class D: To levy and collect assessments for special benefits accruing to lands for
which use of water or capacity of works is allotted as provided in section 37-45-125.

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