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the year in which said taxes are payable, interest coupons or bonds of said irrigation district
<br /> maturing within the year said assessments are payable the same as so much lawful money of the
<br /> United States, if such interest coupons or bonds do not exceed the amount of district bond fund
<br /> assessment which the person tendering the same owes. Payment of irrigation district assessments
<br /> shall be receipted for upon the same receipt required in the collection of general real estate taxes,
<br /> but, in the case of payment of only general tax or irrigation district assessment and the
<br /> nonpayment of the other, such nonpayment shall be clearly indicated upon such receipt so issued,
<br /> and the payment of the one shall in no way affect the lien or obligation of the unpaid tax or
<br /> assessment, but each shall exist and be enforceable separately.
<br /> (4) The county treasurer of each county comprising a portion only of an irrigation district,
<br /> excepting the county treasurer of the county in which the office of said district is located, on the
<br /> first Monday of each month, shall remit to the district treasurer all moneys, warrants, coupons, or
<br /> bonds theretofore collected or received by him on account of said district. Every county treasurer
<br /> shall keep a general fund account, a bond fund account, and, in the case of a contract with the
<br /> United States, a United States contract fund account. In the bond fund account shall be placed all
<br /> moneys received from taxation for the payment of bonds and the interest thereon. In the United
<br /> States contract fund account shall be placed all moneys received for payments due or to become
<br /> due the United States under any contract between the district and the United States.
<br /> (5) All other district moneys from whatever sources shall be placed in the general fund, and
<br /> the three funds kept separate at all times. The district treasurer shall pay out of said bond and
<br /> United States contract fund, when due, the interest and principal of the bonds of said district, at
<br /> the time and place specified in said bonds, or all payments due to the United States under any
<br /> contract between the district and the United States, at the time and in the manner provided in said
<br /> contract, and shall pay out of the general fund only upon warrants signed by the person duly
<br /> authorized by the board of directors of said district as provided in this section.
<br /> (6) The district treasurer, on the fifteenth day of each month, unless excused therefrom by
<br /> order of the board of directors, shall report to the secretary of the district the amount of money in
<br /> his hands to the credit of the respective funds, the amount of warrants paid during the previous
<br /> month, and the amount of registered warrants, if any, together with an account of bonds retired or
<br /> United States contract payments made, if any.
<br /> (7) All such district assessments collected and paid to the county treasurer shall be received
<br /> by said treasurer in his official capacity, and he shall be responsible for the safekeeping,
<br /> disbursement, and payment thereof the same as for other moneys collected by him as such
<br /> treasurer. The county treasurer shall receive for the collection of such assessments such amount
<br /> as the board of directors may allow, as provided in section 30-1-102, C.R.S. Any assessment
<br /> collected and paid to the county treasurer for districts that are defunct or have not been in
<br /> operation for five or more years shall be transferred by the county treasurer to the county general
<br /> fund.
<br /> Source: L. 21: p. 542, § 28. C.L. § 2084. CSA: C. 90, § 459. CRS 53: § 149-2-28. C.R.S. 1963:
<br /> § 150-2-28. L.71: p. 330, § 14. L. 73: p. 1531, § 1.
<br /> Cross references: For collection of taxes,see article 10 of title 39.
<br /> Am.Jur.2d. See 45 Am.Jur.2d, Irrigation, § 70.
<br /> C.J.S. See 94 C.J.S., Waters, § 337.
<br /> 37-42-129. Warrants - interest - call. Except with respect to claims coming within the
<br /> provisions of article 10 of title 24, C.R.S., no warrants shall be issued except upon a verified
<br /> claim first audited and allowed by the board, and each warrant shall be signed by the person duly
<br /> authorized by the board of directors; and, if the district treasurer has insufficient money in the
<br /> general fund to pay any warrant when presented for payment, he shall enter such warrant, with its
<br /> number, amount, date, and the name and address of holder, in a register kept for that purpose and
<br /> shall endorse upon said warrant "presented and not paid for want of funds", with the date of
<br /> presentation. Such warrant shall draw interest at the rate of six percent per annum from such
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