Colorado § 37-43-136 - Levy of tax - collection.
Full text of Colorado Colorado Revised Statutes § 37-43-136 — Levy of tax - collection., with citation guidance and answers to common questions.
§ 37-43-136. Levy of tax - collection.
For the purpose of paying such bonds and the interest thereon, the board of directors of any district issuing bonds under this article is authorized to levy ad valorem taxes on all taxable land within the district. Such taxes shall be certified, extended, and collected at the same time and in the same manner as other irrigation district taxes or assessments, and the revenue laws of the state of Colorado relating to the levy, collection, and enforcement of general taxes, the sale of property for the nonpayment of general taxes, and the rights of redemption shall apply, as nearly as may be, to such irrigation district taxes. The lien of irrigation district taxes levied pursuant to the provisions of sections 37-43-132 to 37-43-138 shall be on a parity with the lien of general taxes, and no sale of land for the nonpayment of general taxes shall extinguish the lien of irrigation district taxes levied to pay the principal of or the interest on any bonds issued under this part 1. In the event that the amount of taxes collected in any year is not sufficient to pay the principal of or interest on bonds due and payable in such year, the deficit shall be made up in the next annual levy.
Source: L. 33-34, 2nd Ex. Sess.: p. 60, § 5. CSA: C. 90, § 516. CRS 53: § 149-3-35. C.R.S. 1963: § 150-3-35. L. 88: Entire section amended, p. 1231, § 5, effective April 6.
Cross references: For taxation generally, see title 39.
ANNOTATION
Law reviews. For article, "Legal Classification of Special District Corporate Forms in Colorado", see 45 Den. L.J. 347 (1968).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 37-43-136
What does Colorado Revised Statutes § 37-43-136 cover?
Section 37-43-136 ("Levy of tax - collection.") 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 § 37-43-136?
A common citation format is "Colorado Revised Statutes § 37-43-136" (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 § 37-43-136 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.