§ 37-5-111. Manner of Collection – Tax Sale – Certificate of Purchase – Tax Deed
Lands sold for delinquent assessments under articles 1 to 8 of this title shall be struck off to the conservancy district or bid in for the conservancy district, in like manner and effect, including issuance of a deed therefor, as provided by law with respect to lands struck off to, or bid in for, counties, […]
§ 37-5-112. Collection by Civil Action
In addition to all other remedies for collection of assessments provided by this article, and cumulative therewith, the conservancy district may at any time after three years from the issuance of any certificate of purchase held by the district bring a civil action to foreclose the lien for assessments represented by all certificates of purchase […]
§ 37-5-113. Bond of County Treasurer
Before receiving the assessment record, the treasurer of each county in which lands or other property of the district is located shall execute to the conservancy district a bond with at least two good and sufficient sureties, or a corporate surety company, the cost of which shall be paid by the district in a sum […]
§ 37-5-114. Lien of Conservancy Assessments
All conservancy assessments provided for in articles 1 to 8 of this title, together with all interest thereon and all penalties for default in payment of the same and all costs in collecting the same, shall, from the date of filing the certificate of the preliminary fund assessment with the board of county commissioners, and […]
§ 37-5-115. Assessment Records Prima Facie Evidence
The record of assessments contained in the respective assessment records of the district shall be prima facie evidence in all courts of all matters therein contained. Source: L. 22: p. 61, § 53. C.L. § 9567. CSA: C. 138, § 178. CRS 53: § 30-5-15. C.R.S. 1963: § 29-5-15.
§ 37-5-116. Remedy for Defective Assessments
If any assessment made under the provisions of articles 1 to 8 of this title proves invalid, the board of directors shall, by subsequent or amended acts or proceedings, promptly and without delay remedy all defects or irregularities, as the case may require, by making and providing for the collection of new assessments or otherwise. […]
§ 37-5-117. Duties of Officers of Public Corporations as to Assessments
Whenever, under the provisions of articles 1 to 8 of this title, an assessment is levied against a public corporation, as defined in said articles, and is finally determined, it is the duty of the governing or taxing body of such public corporation immediately to take all the legal and necessary steps to provide for […]
§ 37-5-118. Penalty for Failure of Treasurer to Pay Over Tax
If any county treasurer or other person entrusted with the collection of any assessment made under the provisions of articles 1 to 8 of this title refuses, fails, or neglects to make prompt payment of the assessments, or any part thereof, collected under said articles to the treasurer of the district upon his presentation of […]
§ 37-5-119. Surplus Funds and Annual Reports
Any surplus funds in the treasury of the district may be used for retiring bonds, reducing the rate of assessment, or for accomplishing any other of the legitimate objects of the district. At least once a year, or oftener if the court orders, the board of directors shall make a report to the court of […]
§ 37-5-120. Compensation of Officials
Each member of the board of directors shall receive for attendance at each meeting a sum fixed by order of the court and shall receive such sum per day and his necessary expenses for the time actually employed in the performance of his duties. When the interests of the district so require, the board of […]