Colorado § 37-23-113 - Assessments - how made.
Full text of Colorado Colorado Revised Statutes § 37-23-113 — Assessments - how made., with citation guidance and answers to common questions.
§ 37-23-113. Assessments - how made.
(1) On or before September 1 in each year, the secretary shall transmit to the county assessor of each county a certified copy of so much of said assessment book as relates to land within the county of said county assessors, together with the certified copy of the order of the board of directors.
(2) Thereupon it is the duty of the county assessor, without expense to the drainage district, to assess and enter upon his records as assessor, in its appropriate column, the assessments so certified, which assessments shall be delivered to the county treasurer as part of the assessment roll in the same manner as general, state, and county taxes are certified by the county assessor to the county treasurer for collection.
Source: L. 11: p. 323, § 56. L. 21: p. 279, § 2. C.L. § 2170. CSA: C. 57, § 65. CRS 53: § 47-4-13. C.R.S. 1963: § 47-4-13.
Frequently Asked Questions About Colorado § 37-23-113
What does Colorado Revised Statutes § 37-23-113 cover?
Section 37-23-113 ("Assessments - how made.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 37-23-113?
A common citation format is "Colorado Revised Statutes § 37-23-113" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 37-23-113 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.