Colorado Code § 37-5-117

Duties of officers of public corporations as to assessments
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(1) Whenever,
under the provisions of articles 1 to 8 of this title, an assessment is levied against a public
corporation, as defined in said articles, and is finally determined, it is the duty of the governing
or taxing body of such public corporation immediately to take all the legal and necessary steps to
provide for the payment of the same. It is the duty of the said governing or taxing body of such
public corporation in its next annual levy succeeding said determination to levy and assess a tax
by a uniform rate upon all the taxable property within the boundaries of said public corporation
and certify the same to the treasurer of the county in which such corporation is located, whose
duty it is to receive and collect the same for the benefit of the conservancy district, in like
manner and with like remedies and penalties as provided in this article for collection of other
assessments.
(2) Nothing in this section shall prevent the assessment of the real estate of other
corporations or persons situated within the corporate limits of such public corporation which
may be subject to assessment for special benefits to be received.
(3) In the event of any dissolution or disincorporation of any conservancy district
organized pursuant to the provisions of articles 1 to 8 of this title, such dissolution or
disincorporation shall not affect the lien of any assessment for benefits imposed pursuant to the
provisions of articles 1 to 8 of this title, or the liability of any lands in such district to the levy of
any future assessments for the purpose of paying the principal of and interest upon any bonds
issued under this article, and in that event, or in the event of any failure on the part of the officers
of any district to qualify and act, or in the event of any resignations or vacancies in office which
prevent action by the said district or by its proper officers, it is the duty of the county treasurer
and of all other officers charged in any manner with the duty of assessing, levying, and
collecting taxes for public purposes in any county, municipality, or political subdivision in which
such land shall be situated to perform all acts which may be necessary and requisite to the
collection of any such assessment which may have been imposed and to the levying, imposing,
and collecting of any assessment which it may be necessary to make for the purpose of paying
the principal and interest of said bonds.
(4) Any holder of any bonds issued pursuant to the provisions of articles 1 to 8 of this
title, or any person or officer being a party in interest, may either at law or in equity by suit,
action, or mandamus, enforce and compel performance of the duties required by articles 1 to 8 of
this title of any of the officers or persons mentioned in articles 1 to 8 of this title.

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