Colorado § 37-33-108 - Determination of cost - assessment.
Full text of Colorado Colorado Revised Statutes § 37-33-108 — Determination of cost - assessment., with citation guidance and answers to common questions.
§ 37-33-108. Determination of cost - assessment.
When the works have been completed and accepted by the board of directors, the board shall determine the total cost, damages, and other expenses and divide the same among the several tracts of land affected in proportion to the number of acres in each tract of land or according to the benefits received at the discretion of the board of directors of the district and shall certify to the county assessor, or assessors if such improvements are located in more than one county, a list of the lands affected and the total amount to be assessed against each tract. The assessor, or assessors if such improvements are located in more than one county, shall enter such assessment against each of the several tracts of land lying within his county in the same manner as other taxes, and the county treasurer of each county where such improvements or part thereof is made shall collect the same in the same manner, at the same time, and receipt for same in the same manner as other taxes for irrigation district purposes, and all moneys collected for and on account of such improvements shall be by said county treasurer credited to the general fund of such irrigation district.
Source: L. 27: p. 307, § 8. CSA: C. 57, § 193. CRS 53: § 47-14-8. C.R.S. 1963: § 47-14-8.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 37-33-108
What does Colorado Revised Statutes § 37-33-108 cover?
Section 37-33-108 ("Determination of cost - assessment.") 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 § 37-33-108?
A common citation format is "Colorado Revised Statutes § 37-33-108" (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 § 37-33-108 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.