CHAPTER 109. IRRIGATION IRRIGATION DISTRICTS-LEVY AND COLLECTION OF TAXES. (S. B. No. 212, by Senator Means.) AN ACT TO AMEND AN ACT ENTITLED "AN ACT IN RELATION TO Be It Enacted by the General Assembly of the State of Colorado: Section 1. That section 22 of an act entitled "An Act in Relation to Irrigation Districts," approved May 3, 1905, the same being general section 3461 of the Revised Statutes of 1908, be, and the same hereby is, amended to read as follows: Act amended. General reve nue laws ap ply when. Sale for de trict taxes. Section 22. The revenue laws of this state for the assessment, levying and collection of taxes on real estate for county purposes, except as herein modified, shall be applicable for the purposes of this act, including the enforcement of penalties and forfeiture for delinquent taxes; Provided, That in case of sale of any lot or parcel of land, or any interest therein, for delinquent irrigation linquent disdistrict taxes or delinquent irrigation district and general taxes, and there are no bids therefor on any of the days of such tax sale, the same shall be struck off to the irrigation district in which such land is located for the amount of the taxes, interest and costs, thereon, and a certificate of sale shall be made out to said district therefor and delivered to its secretary, who shall file the same in the office of its board of directors and record the same in a book of public record to be kept by said board for County such purpose, but no charge shall be made by the county When struck off to district. Duties of Treasurer. When amount of unpaid tax credited to district. When district entitled to deed. Redemption by owner. Certificate of redemption. Assignment of certificate of purchase by district. treasurer for making such certificate, and in such case he shall make an entry on his records "struck off to irrigation district" as well as an entry showing the amount of the general irrigation district taxes and interest thereon, respectively for which said lands were offered for sale, together with the cost attending such sale; and no taxes assessed against any land so struck off to said district under the provisions of this section shall be payable until the same shall have been derived by the district from the sale or redemption of such lands; And provided further, That such irrigation district or its assignee shall be entitled to a tax deed for said lands in the same manner and subject to the same equities as if a private purchaser at said tax sale, upon the payment to the county treasurer at the time of demanding said deed of such sum as the board of county commissioners of such county at any regular or special meeting may decide; And provided further, That in case the owner of said lot or parcel of land, or interest therein, shall desire to redeem the same at any time before said tax deed shall be issued, the same may be done in the same manner as now or hereafter provided by law to be done, in case said lot or parcel of land, or interest therein, had been purchased by a bidder at said tax sale or had been struck off to the county, and in such case the county treasurer shall forthwith issue a certificate of redemption therefor and notify the district secretary of said fact; who shall thereupon make a suitable transfer entry upon his record aforesaid, and return the certifi cate of sale to the county treasurer for cancellation; And, provided further, That in case any person shall desire to obtain such certificate of purchase so issued to said irrigation district, the same may be done in the same manner as now or hereafter provided by law to be done in case said lot or parcel of land, or interest therein, had been purchased by a bidder at said tax sale or had been struck off to the county, upon payment to the county treasurer of the required amount in cash, or in cash together with warrants not in excess of the district general fund tax, or in cash and interest coupons or bonds not in excess of the irrigation district and redemption fund tax, of action to quiet title. Conditions precedent to maintaining or in cash and in warrants and bonds, respectively, not in excess of said respective funds. Provided, further, Limitation That no action for possession of or to quiet title to land sold for taxes shall lie on behalf of the owner or claimant of the fee title as against the holder of the tax deed or his grantee, claiming title or color of title thereunder, in any case wherein the taxes or any part thereof for which said land was sold were levied for the maintenance, operating and current expenses of an irrigation district or to pay the interest or principle of the bonds of such district, unless such action be brought within five years after the execution and delivery of the deed by the treasurer and the record thereof, any law to the contrary notwithstanding; Provided, further, That as a condition precedent to the right of such owner or claimant of the fee title to maintain his said suit for possession or to quiet title as against the person in possession under suit, color of title, or as against the claimant of title to vacant and unoccupied land under a tax deed giving color of title to lands in an irrigation district, plaintiff, at the time of filing his complaint, shall pay to the clerk of the court. in which such proceedings shall be instituted, for the benefit of, and to be paid to, the person or persons entitled thereto in case the plaintiff prevail in such suit, the amount of all taxes, interest, expenses and penalties, including the amount of subsequent taxes paid on account of such sale which may have been paid thereunder, with interest on the whole of such sum or sums at eight per cent. per annum. In any case in which the claimant has title or color of title to land in an irrigation district under a tax deed duly recorded, and shall bring his suit for possession of or to quiet title to such lands, the invalidity or alleged invalidity or insufficiency of the tax deed shall not be a sufficient defense after the expiration of five years. from and after the execution, delivery and record of said tax deed, nor, if such defense is pleaded prior to the expiration of said five years, shall the invalidity or insufficiency of the tax deed be considered by the court as a defense, unless defendant shall first deposit with the clerk of the court in which said suit is brought, a sufficient amount to pay the taxes, interest, expenses and penalties, including Sufficiency of tax deed not questioned after five years. Conditions precedent to defending against tax deed within five years. Repeal. Emergency. the amount of subsequent taxes, and interest at eight per cent. per annum, paid on account of such tax sale, for the benefit of and to be paid to the person or persons entitled thereto, when ascertained by the judgment in said suit. Sec. 2. All acts and parts of acts inconsistent herewith are hereby repealed. Sec. 3. In the opinion of the General Assembly an emergency exists in regard to the matters provided for in this bill, and therefore this act shall take effect and be in force from and after its passage. Approved: April 12, 1915. CHAPTER 110. IRRIGATION IRRIGATION DISTRICTS-REFUNDING BONDS. (S. B. No. 45, by Senator Means.) AN ACT FOR THE REFUNDING OF IRRIGATION DISTRICT BONDS, AND Be It Enacted by the General Assembly of the State of Colorado: may issue bonds. Section 1. The board of directors of any irrigation Directors district, under the conditions hereinafter provided, may refunding issue negotiable coupon bonds to be denominated refunding bonds, for the purpose of taking up, paying off an refunding any of the bonded indebtedness of the district, whether due or not due and whether such bonded indebtedness be now existing or may hereafter be created, when there are not funds in the treasury in such district available for the payment of such bonded indebtedness; but such refunding bonds sought to be issued shall not exceed in amount the amount lawfully owing and unpaid upon Amount of. such bonded indebtedness so to be taken up, paid and refunded. Such refunding bonds shall not bear interest greater in rate or amount per annum than the bonds so sought to be taken up, paid and refunded. The authority vested in the board of directors by any election held pursuant to this act shall be and remain effective until the bonded indebtedness so authorized to be refunded has been paid, redeemed or refunded. Such refunding bonds may Interest on. |