If the taxes or assessments levied are not paid, then the real property shall be sold at the regular tax sale for the payment of said taxes and assessments, interest, and penalties in the manner provided by the statutes of the state of Colorado for selling property for payment of general taxes. If there are no bids at said tax sale for the property so offered under class A and class B, said property shall be struck off to the county, and the county shall account to the district in the same manner as provided by law for accounting for school, town, and city taxes. If there are no bids for the property so offered under class C and class D, said property shall be struck off to the district, and the tax certificate shall be issued in the name of the district, and the board shall have the same power with reference to sale of said tax certificate as vested in county commissioners and county treasurers when property is struck off to the counties.
Source: L. 37: p. 1345, § 23. CSA: C. 173B, § 37. CRS 53: § 149-6-24. C.R.S. 1963: § 150-5-24.
Cross references: For tax sales, see article 11 of title 39.
Structure Colorado Code
Title 37 - Water and Irrigation
Article 45 - Water Conservancy Districts
§ 37-45-102. Legislative Declaration
§ 37-45-104. Name of District - Bonds
§ 37-45-105. Liberal Construction
§ 37-45-106. Constitutional Construction Clause
§ 37-45-107. Repeal - Saving Clause
§ 37-45-108. Jurisdiction of District Courts
§ 37-45-110. Bond of Petitioners
§ 37-45-111. Notice of Hearing on Petition
§ 37-45-112. Protests and Hearings on Petitions
§ 37-45-113. Provisions for Filing and Recording Decree of Incorporation
§ 37-45-114. Appointment of Board of Directors
§ 37-45-115. Organization of the Board of Directors
§ 37-45-116. Meetings and Records
§ 37-45-117. Employment of Agents
§ 37-45-119. Power to Acquire Rights-of-Way
§ 37-45-121. Classification of Taxes and Assessments - Powers
§ 37-45-122. Levy and Collection Under Class A
§ 37-45-123. Levy and Collection Under Class B
§ 37-45-124. Levy and Collection Under Class C
§ 37-45-125. Levy and Collection Under Class D
§ 37-45-126. Levies Cover Defaults and Deficiencies
§ 37-45-127. Objections to Assessments - Appeal
§ 37-45-128. Officers Levy and Collect Taxes and Assessments
§ 37-45-129. Sale for Delinquencies
§ 37-45-131. Sale of Water by Contract
§ 37-45-132. Contracts - Security - Enforcement
§ 37-45-134. Additional Powers
§ 37-45-135. Allotment of Water to Disabled Landowner or Administrator
§ 37-45-136. Inclusion of Lands
§ 37-45-137. Exclusion of Lands
§ 37-45-138. Board to Execute Contracts - Issue Bonds
§ 37-45-139. Contracts - Submission to Electors
§ 37-45-140. Publication of Call
§ 37-45-141. Conduct of Election
§ 37-45-142. Bond Elections - Subsequent Elections
§ 37-45-143. Confirmation of Contract Proceedings
§ 37-45-144. Correction of Faulty Notices
§ 37-45-146. Dissolution of Districts
§ 37-45-147. Election for Dissolution - Petition or Resolution Filed
§ 37-45-148. Notice of Election
§ 37-45-149. Objections to Resolution or Petition
§ 37-45-150. Election Procedure - Ballot
§ 37-45-151. Majority Vote Determines Question
§ 37-45-152. Winding Up and Dissolution - Order Entered
§ 37-45-153. Validation and Recreation of Water Conservancy Districts