Allotment Contracts
Collecting Taxes and Assessments on Contracts
Classes
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Class A
Provides for a mill levy assessment on all lands within Northern Water’s boundaries. We assess a 1 mill ad valorem tax, as approved by voters June 28, 1938.
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Class B
Allows Northern Water to enter into contracts for water delivery to municipalities. The Class B assessment methodology is in conflict with changes made to the Colorado Constitution since the Conservancy Act was adopted. We now allocate and assess municipal contracts through an alternate provision of the Conservancy District Act, C.R.S. 37-45-131, “Sale of water by contract.” These municipal contracts are now referred to as “Section 131 Contracts.” To reduce paperwork, a municipality’s C-BT acquisitions are first assigned to a Temporary Use Permit. Then on an annual basis, all of the Temporary Use Permits are converted to Section 131 contracts in a single action that is adopted as an ordinance or a resolution by the municipal government.
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Class C
Allows Northern Water to enter into contracts for water delivery to public water corporations. Examples include rural domestic water districts, industrial users, mutual ditch companies and irrigation districts.
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Class D
Allows Northern Water to enter into contracts for water delivery to privately owned land. Typically, these are irrigated farms.