When lands situate in an irrigation district, having an outstanding bonded indebtedness or indebtedness evidenced by outstanding warrants for which there are no available funds for payment, are sold for delinquent taxes assessed for state, county, and school district purposes, or any one or more of said purposes, with or without levies for irrigation district taxes or assessments, and there are no bidders at said sale for said lands in the amount of taxes assessed against the same, the treasurer, as in other cases, shall strike said lands off to the county for the amount of the state, county, and school district taxes and issue a certificate the same as in other cases. The treasurer shall offer separately said lands for sale for irrigation district taxes or assessments, if any, and sell the same to the person who bids the amount of the assessments for irrigation purposes against said lands. Such bidder may pay in cash or by such other obligations of said district as are acceptable for such purpose. If there is no bidder when said lands are offered for sale for the irrigation district assessments, the same shall be struck off to the district. In either event a certificate of sale for irrigation district assessments shall be executed and delivered to the purchaser or said district with a notation thereon by the treasurer showing the outstanding certificate of sale held by the county and the amount thereof.
Source: L. 33: p. 646, § 1. CSA: C. 90, § 557. CRS 53: § 149-3-83. C.R.S. 1963: § 150-3-83.
Structure Colorado Code
Title 37 - Water and Irrigation
Article 43 - Irrigation Districts of 1905 and 1921 and Irrigation District Salinity Control Act
Part 1 - Irrigation Districts of 1905 and 1921
§ 37-43-101. Definition of Landowner
§ 37-43-102. Landowners to Vote for Directors on Acreage Basis
§ 37-43-103. Directors May Submit Question
§ 37-43-105. Increasing Number of Directors
§ 37-43-106. Calling Election - Ballot
§ 37-43-109. Canvassing Vote - Directors-at-Large
§ 37-43-110. When Directors-at-Large Elected
§ 37-43-111. Eligibility of Directors
§ 37-43-112. Agricultural College and School Lands Included
§ 37-43-113. Petition - Form and Execution
§ 37-43-115. Mode of Payment - Receipts
§ 37-43-116. Purchaser to Pay Accrued Assessments
§ 37-43-117. Lessee to Pay Assessments in Addition to Rent
§ 37-43-118. Purchasers to Pay to Register Until Patent
§ 37-43-119. Board of Directors May Exclude Land
§ 37-43-120. Land May Be Excluded at Time of Refinancing
§ 37-43-121. Prior Exclusion of Lands
§ 37-43-122. Irrigation Districts to Provide Drainage
§ 37-43-123. Title in Seepage or Waste Waters
§ 37-43-124. Sale of Water Rights and Property
§ 37-43-125. Election - Notice - Canvass
§ 37-43-126. Determination of Validity of Sale
§ 37-43-127. Proceedings by Elector on Failure of Board
§ 37-43-131. Distribution of Proceeds
§ 37-43-132. Purposes for Bond Issues
§ 37-43-133. Meeting of Landowners
§ 37-43-134. Voting on Bond Issue
§ 37-43-135. Resolution of Board of Directors
§ 37-43-136. Levy of Tax - Collection
§ 37-43-137. Bonds Receivable in Payment of Taxes
§ 37-43-139. Bonds to Retire Warrants
§ 37-43-140. Subject to Outstanding Bonds
§ 37-43-141. Levy of Tolls or Charges
§ 37-43-142. Where Payment of Tolls Made
§ 37-43-143. Water May Be Refused - When
§ 37-43-144. Issuance of Refunding Bonds
§ 37-43-145. Board of Directors to Issue Bonds
§ 37-43-146. Submission of Question to Electors
§ 37-43-148. County Treasurer to Register Bonds
§ 37-43-149. Collection of Taxes
§ 37-43-150. Validity of Bonds Examined
§ 37-43-151. Relief of Lands From Burden of Refunded Indebtedness
§ 37-43-152. Board May Contract With United States
§ 37-43-153. Provisions of Contract
§ 37-43-154. Prior Contracts Validated
§ 37-43-155. Powers Cumulative
§ 37-43-156. Irrigation Districts May Dissolve
§ 37-43-157. Petition - Where Filed - Contents
§ 37-43-158. Dissolution - Special Election
§ 37-43-159. Determination of Validity of Dissolution
§ 37-43-160. Contents of Petition - Procedure - Costs
§ 37-43-161. Elector May Bring Action
§ 37-43-162. May Organize Corporation to Acquire Assets
§ 37-43-164. Apportionment of Indebtedness
§ 37-43-165. Plan Must Provide for Adequate Levies
§ 37-43-166. Foreclosure Subject to Prior Taxes
§ 37-43-167. Disposition of Surplus
§ 37-43-168. Procedure Where District Is Solvent
§ 37-43-169. Dissolution of Inactive Irrigation Districts
§ 37-43-170. Petition for Payment of Indebtedness
§ 37-43-171. Jurisdiction - Order for Hearing
§ 37-43-172. Notice of Hearing
§ 37-43-173. Notice - How Addressed
§ 37-43-174. Completion of Service
§ 37-43-175. Answer or Contest - Default
§ 37-43-176. Proceedings in Rem - Accounting
§ 37-43-177. Indebtedness of Inactive Districts
§ 37-43-179. Dissolution - Where Bondholders Are Unknown
§ 37-43-180. Petitions for Dissolution
§ 37-43-181. Notice of Hearing
§ 37-43-182. Disposition of Unpaid Funds
§ 37-43-184. Treasurer to Strike Off Lands to County
§ 37-43-186. Lands Offered for Sale - When
§ 37-43-187. When County Entitled to Tax Deed