Colorado Code § 37-48-107

Assessment and levy by board
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(1) The board of directors has the power to
fix the amount of an assessment upon the property within the district not to exceed two and one-
half mills for every dollar of valuation for assessment therein, as a level or general levy to be
used for the purpose of paying the expenses of organization, for surveys and plans, to pay the
salary of officers, and the per diem allowed to directors and their expenses, for expenses which
may be incurred in the administration of the affairs of the district, and for all other lawful
purposes of the district including capital construction.
(2) The amount of assessment on each dollar of valuation for assessment shall, in
accordance with the schedule prescribed by section 39-5-128, C.R.S., be certified to boards of
county commissioners of the various counties in which the district is located and by them
included in their next annual levy for state and county purposes. Such amount so certified shall
be collected for the use of such district in the same manner as are taxes for county purposes, and
the revenue laws of the state for the levy and collection of taxes on real estate for county
purposes, except as modified in this article, shall be applicable to the levy and collection of the
amount certified by the board of directors of said district as aforesaid, including the enforcement
of penalties, forfeiture, and sale for delinquent taxes.
(3) All collections made by the county treasurer pursuant to such levy shall be paid to
the treasurer of the conservancy district on or before the tenth day of the next succeeding
calendar month. If any items of expense have already been paid in whole or in part from any
other sources by said district, they may be repaid from receipts of such levy. Such levy may be
made, although the work proposed, or any part thereof, may have been found impracticable, or
for other reasons abandoned. The collection of data and the payment of expenses therefor,
including salaries of engineers, attorneys, and others, to conserve the water of said district and to
enable said district to adopt plans for the orderly development of said district are hereby declared
to be a matter of general benefit to the public welfare, and such that a tax for said purposes may
be properly imposed, in the opinion of the general assembly.
(4) If any provision of this section is held unconstitutional or invalid by any court of
competent jurisdiction, such decision shall not affect the validity or force of any other part of this
section, or any other part of this article, and the general assembly hereby declares it would have
enacted the remainder of this article without this section.

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