Colorado § 37-45-121 - Classification of taxes and assessments - powers.

§ 37-45-121. Classification of taxes and assessments - powers.

(1) In addition to the other means of providing revenue for such districts, the board has the power to levy and collect taxes and special assessments for maintaining and operating such works and paying the obligations and indebtedness of the district by any one or more of the methods or combinations thereof, classified as follows:

(a) Class A: To levy and collect taxes upon all property within the district as provided in section 37-45-122;

(b) Class B: To levy and collect assessments for special benefits accruing to property within municipalities for which use of water or capacity of works is allotted as provided in section 37-45-123;

(c) Class C: To levy and collect assessments for special benefits accruing to property within public corporations for which use of water or capacity of works is allotted as provided in section 37-45-124;

(d) Class D: To levy and collect assessments for special benefits accruing to lands for which use of water or capacity of works is allotted as provided in section 37-45-125.

Source: L. 37: p. 1332, § 15. CSA: C. 173B, § 29. CRS 53: § 149-6-16. L. 60: p. 221, § 1. C.R.S. 1963: § 150-5-16. L. 92: (1)(b) to (1)(d) amended, p. 2291, § 2, effective April 2.

ANNOTATION

Law reviews. For article, "Legal Classification of Special District Corporate Forms in Colorado", see 45 Den. L.J. 347 (1968). For article, "Colorado's Law of ‘Underground Water’: A Look at the South Platte Basin and Beyond", see 59 U. Colo. L. Rev. 579 (1988).

The so-called assessments for special benefits provided for in classes B, C, and D of this section are unique in character and are not directly analogous to special assessments as they generally are known in ordinary local improvement districts, since the liability for these assessments can arise only by the voluntary act of the individuals and corporations affected, and such assessments cannot be held violative of § 25 of art. II, Colo. Const., as each individual landowner and designated corporation agrees to process before he or it becomes subject to any special assessment. People ex rel. Rogers v. Letford, 102 Colo. 284, 79 P.2d 274 (1938).

Taxes are levied under class A for paying expenses of organization, for surveys and plans, paying costs of construction, and operating and maintaining the works of the district, provided that the rate shall not exceed those specified. People ex rel. Dunbar v. South Platte Water Conservancy Dist., 139 Colo. 503, 343 P.2d 812 (1959).

The express authorization for power to levy taxes conferred by the general assembly upon the district here involved is found in § 7 of art. X, Colo. Const., and in this grant of power lies the distinction between a water conservancy district under this act and the irrigation districts authorized by the Colorado irrigation district act of 1935. The public character of the water conservancy district is the occasion for this difference. People ex rel. Rogers v. Letford, 102 Colo. 284, 79 P.2d 274 (1938).

A water conservancy district is not required to employ all methods authorized by this section for the levy and collection of taxes, but rather may limit its means of providing revenues for the district to the levy and collection of taxes upon all property within the district, thereby collecting taxes from those who did not receive project water. Pueblo W. Metro v. S.E. Colo. Water Cons., 721 P.2d 1220 (Colo. App. 1986).

The specific ownership tax on motor vehicles, trailers, and semi-trailers, authorized by § 42-3-102, is not to be allotted in part to water conservation districts unless it is clear that such was the intention of the general assembly. But a water conservation district is not a "political subdivision" within the meaning of § 6 of art. X, Colo. Const., directing the general assembly to impose such specific ownership tax. N. Colo. Water Conservancy Dist. v. Witwer, 108 Colo. 307, 116 P.2d 200 (1941).