§ 31-25-1216. County Officers to Levy and Collect Taxes – Lien
It is the duty of the body having authority to levy taxes within such county to levy the taxes certified to it as provided in this part 12. It is the duty of all officials charged with the duty of collecting taxes to collect and enforce such taxes at the time and in the form […]
§ 31-25-1217. Property Sold for Taxes
The taxes provided for in this part 12 shall be included as a part of general ad valorem taxes and shall be paid and collected accordingly. The sale of properties for delinquencies shall be conducted in the manner provided by the statutes of this state for selling property for nonpayment of other ad valorem taxes. […]
§ 31-25-1218. Reserve Fund
When any indebtedness has been incurred by a district, it is lawful for the board to levy taxes and collect revenue for the purpose of creating a reserve fund in such amount as the board may determine, which may be used to meet the obligations of the district for operating charges and depreciation and to […]
§ 31-25-1219. Special Assessments
In order to defray all or any portion of the costs of the improvements provided by the district, the board may establish special improvement districts within the boundaries of the district. Such special improvement districts may be established whenever in the opinion of the board property in the district will be especially benefited by such […]
§ 31-25-1220. Inclusion or Exclusion – Petition – Notice – Hearing
The boundaries of any district organized under the provisions of this part 12 may be changed in the manner prescribed in this section, but the change of boundaries of the district shall not impair or affect its organization or its rights in or to property or any of its rights or privileges whatsoever, nor shall […]
§ 31-25-1221. Board Can Issue Bonds – Form
To carry out the purposes of this part 12, the board, with the approval of the municipality if the board is appointed pursuant to section 31-25-1209 (1)(b) or (1)(c), is hereby authorized to issue bonds of the district. Such bonds shall bear interest at a rate such that the net effective interest rate of the […]
§ 31-25-1222. Submission of Debt Question
When any board determines that the interest of said district and the public interest or necessity demand the acquisition, construction, installation, or completion of any improvements or the provision of any service within the district or the making of any contract with the United States or with any person or corporation to carry out the […]
§ 31-25-1223. Effect – Subsequent Elections
If any such proposition is approved at such election in the manner required by part 8 of article 1 of title 32, C.R.S., the district is authorized to incur such indebtedness or obligation, enter into such contract, or issue and sell such bonds of the district, as the case may be, all for the purposes […]
§ 31-25-1224. Confirmation of Contract Proceedings
In its discretion, the board may file a petition at any time in the district court in and for any county in which the district is located, praying for a judicial examination and determination of any power conferred, or of any securities issued or merely authorized to be issued, or of any taxes, assessments, or […]
§ 31-25-1225. Dissolution Procedure
Any district organized pursuant to this part 12 may be dissolved after notice is given, publication is made, and a hearing is held in the manner prescribed by sections 31-25-1206 and 31-25-1207. The dissolution of the district may be initiated by filing in the office of the clerk of the governing body either a petition […]