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149-2-26. L. 63: p. 1004, § 5. C.R.S. 1963: § 150-2-26. <br /> Am.Jur.2d. See 45 Am.Jur.2d, Irrigation, § § 70, 71. <br /> C.J.S. See 94 C.J.S.,Waters, § § 333,334. <br /> Law reviews. For note, "A Survey of Colorado Water Law", see 47 Den. L.J. 226 <br /> (1970). <br /> 37-42-127. Levy to pay interest and expenses. (1) It is the duty of the board of county <br /> commissioners of the county in which the office of any irrigation district is located, immediately <br /> upon receipt of the returns of the total assessment of said district and upon the receipt of the <br /> certificates of the board of directors certifying the total amount of money required to be raised as <br /> provided in section 37-42-125, to fix the rate of levy necessary to provide the amount of money <br /> required to pay the interest and principal of the bonds of said district as the same becomes due; <br /> also, to fix the rate necessary to provide the amount of money required for any other purposes <br /> provided in this article which are to be raised by the levy of assessments upon the real property <br /> of said district; and to certify said respective rates to the board of county commissioners of each <br /> county embracing any portion of said district. The rate of levy necessary to raise the required <br /> amount of money on the valuation for assessment of the property of said district shall be <br /> increased fifteen percent to cover delinquencies. <br /> (2) For the purposes of said district, it is the duty of the board of county commissioners of <br /> each county in which any irrigation district is located, in whole or in part, at the time of making <br /> levy for county purposes, to make a levy, at the rates above specified, upon all lands in said <br /> district within their respective counties and, in case of contract with the United States, in the <br /> amounts and on the tracts as fixed and certified by the board of directors. If the board of directors <br /> of an irrigation district has certified the amount payable for any tract of one acre or less, it is the <br /> duty of the board of county commissioners of each county in which the irrigation district is <br /> located, in whole or in part, also to levy such amount against each of such tracts. All taxes levied • <br /> under this article are special taxes. <br /> Source: L.21: p. 541, § 27. C.L. § 2083. CSA: C. 90, § 458. CRS 53: § 149-2-27. L. 63: p. 1005, <br /> § 6. C.R.S. 1963: § 150-2-27. <br /> Am.Jur.2d. See 45 Am.Jur.2d, Irrigation, § § 70, 71. <br /> C.J.S. See 94 C.J.S., Waters, § 334. <br /> 37-42-128. Collection of assessments. (1) The county treasurer of the county wherein the <br /> office of an irrigation district is located shall be and is hereby constituted ex officio district <br /> treasurer of such irrigation district and shall be liable upon his official bond and to indictment <br /> and criminal prosecution for malfeasance, misfeasance, or failure to perform any duty prescribed <br /> in this article, either as county treasurer or as district treasurer, as is provided by law in like or <br /> other cases as county treasurer. Said treasurer shall collect, receive, and receipt for all moneys <br /> belonging to the district. <br /> (2) It is the duty of the county treasurer of any county wherein is located the whole or any <br /> part of an irrigation district to collect and receipt for all irrigation district assessments levied. <br /> The revenue laws of this state for the assessment, levying, and collection of taxes on real estate <br /> for county purposes, except as modified in this article, shall be applicable for the purposes of this <br /> article, including the enforcement of penalties and forfeitures for delinquent assessments, and, in <br /> the collection and enforcement of irrigation district assessments, the county treasurer is <br /> authorized to issue such instruments and do such acts at such times, in the same manner and with <br /> like effect, as authorized by the general revenue laws concerning such taxes upon real estate for <br /> county purposes. <br /> (3) In the case of irrigation district assessments, such county treasurer shall receive, in <br /> payment of the general fund assessment for the year in which taxes are payable, warrants drawn <br /> against said general fund the same as so much lawful money of the United States, if such warrant <br /> does not exceed the amount of the general fund assessment which the person tendering the same <br /> owes. Such county treasurer shall receive, in payment of the district bond fund assessment for <br />