C.J.S. See 94 C.J.S.,Waters, §321.
<br /> 37-42-125. Fiscal year - appropriation resolution. (1) The fiscal year of each irrigation
<br /> district in this state shall commence on January 1 in each year. It is the duty of the board of
<br /> directors, in accordance with the schedule prescribed by section 39-5-128, C.R.S., to determine
<br /> the amount of money required to meet the maintenance, operating, and current expenses for the
<br /> ensuing fiscal year and to certify said amount by resolution to the board of county commissioners
<br /> of the county in which the office of the district is located, together with such additional amounts
<br /> as may be necessary to meet any deficiency in the payment of said expenses theretofore incurred.
<br /> The board of directors may fix the amount payable for any tract containing one acre or less and,
<br /> if so, similarly shall certify this amount to the board of county commissioners. The board of
<br /> directors shall also fix the amount payable by each tract within any district with which the United
<br /> States has made a contract and shall certify the same to the board of county commissioners.
<br /> (2) The amount so fixed shall be in accordance with the federal reclamation laws and the
<br /> public notices, orders, and regulations issued thereunder and shall be in compliance with any
<br /> contracts made by the United States with any owners of said lands and in compliance further
<br /> with the contracts between the district and the United States. The resolution shall be termed the
<br /> annual appropriation resolution for the next fiscal year, and any debt or liability incurred or
<br /> warrant issued in excess of the amount therein stated shall be absolutely void, except upon
<br /> express authority conferred by the landowners at a general or special election.
<br /> Source: L. 21: p. 539, § 25. C.L. § 2081. CSA: C. 90, § 456. CRS 53: § 149-2-35. L. 63: p. 1003,
<br /> § 4. C.R.S. 1963: § 150-2-25. L. 77: (1)amended, p. 1515, § 85, effective July 15.
<br /> C.J.S. See 94 C.J.S., Waters, § §320,321,333.
<br /> 37-42-126. Assessment of lands - valuation. (1) It is the duty of the county assessor of any
<br /> county embracing the whole or a part of any irrigation district to assess and enter upon his
<br /> records as assessor in its appropriate columns the assessment of all lands, including public lands
<br /> subject to assessment under the congressional act of August 11, 1916, exclusive of
<br /> improvements, situate, lying, and being within any irrigation district in whole or in part of such
<br /> county. Immediately after said assessment has been extended as provided by law, the assessor
<br /> shall make returns of the total amount of such assessment to the board of county commissioners
<br /> of the county in which the office of said district is located.
<br /> (2) All lands within the district for the purpose of taxation under this article shall be valued
<br /> by the assessor at the same rate per acre; except that in no case shall any land be taxed, or subject
<br /> to taxation, for irrigation district purposes under this article, or under any other or former law
<br /> relative to irrigation districts, which by reason of location, or the broken uneven surface, or
<br /> unsuitable character or quality of the soil is unsuitable for irrigation and cultivation, or which,
<br /> from any natural cause is not capable of irrigation and cultivation, except at a financial loss, nor
<br /> shall tracts of land of one acre or less be taxed for irrigation purposes if the board of directors of
<br /> the irrigation district has fixed an amount payable for each of such tracts. If the amount of water
<br /> available from the water system of the irrigation district is wholly insufficient for the successful
<br /> growing and maturing of crops on the entire acreage of lands within the district and susceptible
<br /> of irrigation therefrom, that fact may be alleged and, upon proof, shall entitle the owner of lands
<br /> that have never been cultivated and irrigated from the water system of such irrigation district to
<br /> the relief provided for in this article.
<br /> (3) Where a contract is entered into between the United States and an irrigation district
<br /> organized under this article providing for the payment of charges at an unequal rate per acre,
<br /> district land so affected shall not be valued by the county assessor under the foregoing provision
<br /> of this section, but in such case the county assessor shall assess such district land in accordance
<br /> with the certificate provided for in section 37-42-125 and in compliance with the terms of such
<br /> contract between the United States and the district.
<br /> Source: L. 21: p. 540, § 26. C.L. § 2082. L. 25: p. 326, § 1. CSA: C. 90, § 457. CRS 53: §
<br />
|