Colorado Code § 37-90-132

Management district - board of directors - taxes - levy - limitation. The
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board of directors may levy and collect annually taxes necessary to finance the activities of such
district to the amount of not more than two mills on the dollar of the valuation for assessment of
all taxable property within the district. It shall, in accordance with the schedule prescribed by
section 39-5-128, C.R.S., certify its mill levy to the board of county commissioners of the
counties wholly or partially within the district, who shall extend the same on the county tax list,
and the same shall be collected by the county treasurer in the same manner as state and county
taxes are collected. In addition, annually the board of directors of the district may assess and
certify a special assessment on all water wells, except those wells described in section 37-90-
105, in the district not to exceed fifteen cents per acre-foot of the maximum annual volume of
the appropriation of each such well. Said assessment shall be collected by the county treasurer in
the same manner as other special assessments. It is the duty of the board to apply for and to
receive from the county treasurers all money to the credit of the district.

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