Colorado § 37-41-121 - Assessor - assessment.

§ 37-41-121. Assessor - assessment.

(1) It is the duty of the county assessor of any county embracing the whole or a part of any irrigation district to assess and enter upon his records as assessor in its appropriate column the assessment of all real estate, including public lands subject to assessment under the act of congress of August 11, 1916, exclusive of improvements, situate, lying, and being within any irrigation district in whole or in part of such county. Immediately after said assessment has been extended as provided by law, the assessor shall make returns of the total amount of such assessment to the board of county commissioners of the county in which the office of said district is located. All lands within the district, for the purpose of taxation under this article, shall be valued by the assessor at the same rate per acre; but in no case shall any land be taxed, or subject to taxation, for irrigation district purposes under this article, or under any other law relative to irrigation districts, which, by reason of location or the broken uneven surface, or unsuitable character or quality of the soil, is unsuitable for irrigation and cultivation, or which, from any natural cause, is not capable of irrigation and cultivation, except at a financial loss, nor shall tracts of land of one acre or less be taxed for irrigation purposes if the board of directors of the irrigation district has fixed an amount payable for each of said tracts. If the amount of water available from the water system of the irrigation district is wholly insufficient for the successful growing and maturing of crops on the entire acreage of lands within the district and susceptible of irrigation therefrom, that fact may be alleged and, upon being established by proofs, shall entitle the owner of lands that have never been cultivated and irrigated from the water system of such irrigation district to the relief provided for in this article.

(2) In all cases where any such land is included in any irrigation district under any law relative to irrigation districts and assessed for irrigation district purposes, it may be excluded from such irrigation district and relieved from such assessments for irrigation district purposes by order of the board of directors of the irrigation district, upon written petition of the owner, verified as pleadings are required to be verified. The petition shall state the grounds upon which the relief is asked and shall also show that the land has never been cultivated and irrigated and is incapable of cultivation by irrigation from the irrigation system of the irrigation district, and that the petitioner did not participate in the organization of the districts; and, upon hearing before the board of directors on such petition, the allegations thereof must be supported by evidence. Notice of the filing of such petition and of the time and place of hearing thereon shall be given for the length of time and in the manner as provided in section 37-41-144.

(3) The action of the board of directors upon such petitions, as well as the action of the board of county commissioners in including such land in such irrigation district and the subsequent taxing of such lands for irrigation district purposes, shall be subject to review and correction by any court of competent jurisdiction, but the owner of any such land shall be deemed to have waived, relinquished, and lost his right to relief under this section as to such land or such portion of it as he has cultivated and irrigated from the irrigation system of such irrigation district; where a contract has been entered into between the United States and any irrigation district, the district boundaries shall not be changed, nor shall lands be exempted from taxation except upon written consent of the secretary of the interior filed with the official records of the district, nor in case of such a contract shall the foregoing provisions of this section requiring the assessor to value all lands within such district at the same rate per acre be applicable, but in such case the county assessor shall assess such district land in accordance with the certificate provided for in section 37-41-120 and in compliance with the terms of such contract between the United States and the district.

(4) Notwithstanding any provision of this article 41 to the contrary, in addition to the amount described in section 30-1-102 (1)(p), the county treasurer shall receive five dollars per tract assessed pursuant to section 37-41-120 for loans issued to landowners pursuant to section 37-41-113 (9), and this five dollars shall be assessed against each participating tract.

Source: L. 05: p. 259, § 19. R.S. 08: § 3458. L. 15: p. 304, § 1. L. 17: p. 303, § 9. C.L. § 1995. L. 25: p. 323, § 1. CSA: C. 90, § 395. CRS 53: § 149-1-19. L. 63: p. 1001, § 2. C.R.S. 1963: § 150-1-19. L. 2022: (4) added, (HB 22-1092), ch. 84, p. 408, § 6, effective August 10.

ANNOTATION

The liabilities of the district are a charge upon the land ratably, with the acre as the unit, on which basis assessments are determined according to benefits. Interstate Trust Co. v. Montezuma Valley Irrigation Dist., 66 Colo. 219, 181 P. 123 (1919); Alpha Corp. v. Denver-Greeley Valley Irrigation Dist., 110 Colo. 179, 132 P.2d 448 (1942).

This section looks to uniformity of assessment per acre for the payment of the district's indebtedness. Norris v. Montezuma Valley Irrigation Dist., 248 F. 369 (8th Cir. 1918).

This section does not provide that a uniform amount shall be collected per acre, but that the lands shall be valued by the assessor at the same rate per acre. Norris v. Montezuma Valley Irrigation Dist., 248 F. 369 (8th Cir. 1918).

This section gives the county assessor the power and imposes on him the duty to make the annual assessment only on the lands to be benefited. Norris v. Montezuma Valley Irrigation Dist., 240 F. 825 (D. Colo. 1916).

Taxes of irrigation district enforced as in case of other taxes. Taxes regularly assessed and levied for a duly organized and lawfully existing irrigation district are of equal dignity with other taxes and should be respected, and the collection thereof enforced, as in the case of other taxes. Nile Irrigation Dist. v. English, 60 Colo. 406, 153 P. 760 (1915).