Colorado § 37-23-101 - Assessments according to benefits.

§ 37-23-101. Assessments according to benefits.

(1) As soon as the plans for a drainage system have been determined and before the actual work of drainage is begun or bonds voted, the board of directors shall proceed to make special assessments for benefits by classifying the lands in the district in tracts of forty acres, more or less, according to the legal or recognized subdivisions on a graduated scale to be numbered according to the benefits to be received by the contemplated drainage. The tracts of land which will receive most and about equal benefits shall be marked one hundred, and such as are adjudged to receive less benefits shall be marked with a lesser number denoting its percent of benefit. This classification when established shall remain as a basis for the levy of taxes as may be needed for the lawful and proper purposes of the drainage district.

(2) In any district where a classification has once been made and the board of directors believes from experience and results that such former classification is not fairly adjusted on the several tracts of land according to benefits which may be adjusted by new or additional assessments, then the board of directors shall disregard such former classification and make a new classification in accordance with justice and right. When the classification is completed it shall be properly tabulated or shown by a map, or both, and filed in the office of the secretary of the district for inspection.

Source: L. 11: p. 322, § 53. L. 13: p. 253, § 2. C.L. § 2161. CSA: C. 57, § 55. CRS 53: § 47-4-1. C.R.S. 1963: § 47-4-1.

ANNOTATION

Law reviews. For article, "Legal Classification of Special District Corporate Forms in Colorado", see 45 Den. L.J. 347 (1968). For article, "What Constitutes 'Benefits' for Urban Drainage Projects", see 51 Den. L.J. 551 (1974).

Total cost of constructing and maintaining drainage system is borne by assessment of lands benefited and not by the public generally. Colo. Inv. & Realty Co. v. Riverview Drainage Dist., 83 Colo. 468, 266 P. 501 (1928).

District's authority to tax should be strictly construed. Irrigation districts and drainage districts are substantially identical in character; they have no general taxing powers; the taxes they levy are local assessments, and their authority relative thereto is limited and should be strictly construed. Henry Wilcox & Son v. Riverview Drainage Dist., 93 Colo. 115, 25 P.2d 172 (1933).

Under this section and § 37-23-108, there can be no cumulative or additional levy on lands upon which taxes were paid to meet the deficiency caused by others which did not. Henry Wilcox & Son v. Riverview Drainage Dist., 93 Colo. 115, 25 P.2d 172 (1933).