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1912 Water and Irrigation Ch. 390 (2) THE AMOUNT OF ASSESSMENT ON EACH DOLLAR OF VALUATION FOR ASSESSMENT SHALL, IN ACCORDANCE WITH THE SCHEDULE PRESCRIBED BY SECTION 39-5-128, C.R.S., BE CERTIFIED TO BOARDS OF COUNTY COMMISSIONERS OF THE VARIOUS COUNTIES IN WHICH THE DISTRICT IS LOCATED AND BY THEM INCLUDED IN THEIR NEXT ANNUAL LEVY FOR STATE AND COUNTY PURPOSES. SUCH AMOUNT SO CERTIFIED SHALL BE COLLECTED FOR THE USE OF SUCH DISTRICT IN THE SAME MANNER AS ARE TAXES FOR COUNTY PURPOSES, AND THE REVENUE LAWS OF THE STATE FOR THE LEVY AND COLLECTION OF TAXES ON REAL ESTATE FOR COUNTY PURPOSES, EXCEPT AS MODIFIED IN THIS ARTICLE, SHALL BE APPLICABLE TO THE LEVY AND COLLECTION OF THE AMOUNT CERTIFIED BY THE BOARD AS PROVIDED IN THIS SECTION, lNCLUDING THE ENFORCEMENT OF PENALTIES, FORFEiTURE, AND SALE FOR DELINQUENT TAXES. (3) ALL COLLECTIONS MADE BY THE COUNTY TREASURER PURSUANT TO SUCH LEVY SHALL BE PAID TO THE TREASURER OF THE DISTRICf ON OR BEFORE THE TENTH DAY OF THE NEXT SUCCEEDING CALENDAR MONTH. ITEMS OF EXPENSE THAT HAVE ALREADY BEEN PAID IN WHOLE OR IN PART FROM ANY OTHER SOURCES BY THE DISTRICT MAYBE REPAID FROM RECEIPTS OF SUCH LEVY. SUCH LEVY MAY BE MADE REGARDLESS OF WHETHER THE WORK PROPOSED, ORANY PART THEREOF, MAY HAVE BEEN FOUND IMPRACTICABLE OR FOROrHERREASONS ABANDONED. THE COLLECTION OF DATA AND THE PAYMENT OF EXPENSES THEREFOR, INCLUDING SALARIES OF ENGINEERS, ATTORNEYS, AND OTHERS, TO ASSIST THIS STATE TO CARRY OUT ITS DUry TO COMPLY WITH LIMITATIONS AND DUTIES IMPOSED UPON THE STATE BY THE REPUBLICAN RIVER COMPACT, IS HEREBY DECLARED TO BE A MATIER OF GENERAL BENEFIT TO THE PUBLIC WELFARE, SUCH THAT A TAX FOR SUCH PURPOSES MAY BE PROPERLY IMPOSED. 37-50-110. Levy and collection of uniform sales and use tax. (1) (a) IN ADDITION TO OTHER MEANS OF PROVIDING REVENUE FOR THE DISTRICT, THE BOARD, IN THE NAME OF THE DISTRICT, HAS THE POWER TO LEVY AND COLLECT A UNIFORM SALES AND USE TAX THROUGHOUT THE ENTIRE GEOGRAPHICAL AREA OF THE DISTRICT, NOTWITHSTANDING ANY PROVISION or ARTICLE 2 OF TITLE 29, C.R.S., TO THE CONTRARY, AND UPON THE APPROV ALOF THE ELIGIBLE ELECTORS IN THE DISTRICT AT AN ELECTION HELD IN ACCORDANCE WITH SECTION 20 OF ARTICLE X OF THE ST ATE CONSTITUTION AND ARTICLES 1 TO 13 OF TITLE 1, C.R.S. (h) SUCH UNIFORM SALES TAX RATE SHALL NOT EXCEED ONE PERCENT UPON EVERY TRANSACTION OR OTHER INCIDENT WITH RESPECT TO WHICH A SALES AND USE TAX IS LEVIED BY THE STATE PURSUANT TO THE PROVISIONS OF ARTICLE 26 OF TITLE 39, ____Q,R&'--_______~_ _ _ __ __~-____ _____ - ------- ---- (c) THE SALES AND USE TAX IMPOSED PURSUANT TO PARAGRAPH (a) OF THIS SUBSECTION (1) SHALL NOT BE LEVIED ON: (I) THE SALE OF TANGIBLE PERSONAL PROPERTY DELIVERED BY A RETAILER, BY A RETAILER'S AGENT, OR TO A COMMON CARRIER FOR DELIVERY TO A DESTINATION OUTSIDE THE DISTRICT; OR (11) THE SALE OF TANGIBLE PERSONAL PROPERTY ON WHICH A SPECIFIC OWNERSHIP TAX HAS BEEN PAID OR IS PAYABLE WHEN SUCH SALE MEETS THE FOLLOWING CONDITIONS: