The county treasurer shall collect said assessments at the time of and simultaneously with the collection of general taxes, but the property owner may pay the general and school taxes separately from the drainage district assessments. The county treasurer shall keep a separate record of principal and interest payments. Assessments for interest shall not be construed to be part of the cost of construction or a charge against any benefits theretofore appraised.
Source: L. 33: p. 459, § 9. CSA: C. 57, § 106. CRS 53: § 47-7-12. C.R.S. 1963: § 47-7-12.
Cross references: For collection of taxes, see article 10 of title 39.
Structure Colorado Code
Title 37 - Water and Irrigation
§ 37-26-101. Refunding Bonds May Be Issued
§ 37-26-102. Refunding Bonds Issued - When
§ 37-26-104. Maturity and Form
§ 37-26-106. Refunding Bonds Exchanged - When
§ 37-26-107. Consent of Unknown Bondholders
§ 37-26-108. Bondholders to Offer to Exchange Bonds
§ 37-26-109. District to File Verified Return - Decree
§ 37-26-110. Bondholders Deemed to Have Notice
§ 37-26-111. Assessment to Pay Bonds and Interest
§ 37-26-112. Collection and Record of Assessment
§ 37-26-113. Assessments on a Parity With General Taxes
§ 37-26-114. Money Applied Proportionately - When
§ 37-26-115. Matured Bonds Used for Paying Assessments
§ 37-26-116. Construction of Article
§ 37-26-117. Manner of Releasing Lands From Lien