37-26-112. Collection and record of assessment.

Statute text

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.

History

Source: L. 33: p. 459, 9. CSA: C. 57, 106. CRS 53: 47-7-12. C.R.S. 1963: 47-7-12.

Annotations

Cross references: For collection of taxes, see article 10 of title 39.