{"data":{"id":"us-co/c.r.s.-37-43-183","jurisdiction":"us-co","citation":"C.R.S. § 37-43-183","heading":"Application.","body":"(1) Before July 1, 2024, the provisions of sections 37-43-183 to 37-43-189 shall apply only to irrigation districts having a bonded indebtedness of twenty dollars or more per acre and to lands in such described irrigation districts upon which the general property taxes have been delinquent and unpaid for more than five years.\n\n(2) Notwithstanding any law to the contrary, on or after July 1, 2024, a county treasurer shall follow the procedures established in article 11.5 of title 39 and shall not follow the procedures established in this section or article 11 of title 39 concerning striking off land or the issuance of a certificate of sale or tax deed. Notwithstanding any law to the contrary, on or after July 1, 2024, a lot or parcel of land shall not be struck off to a county or an irrigation district and a county treasurer shall not issue a certificate or tax deed pursuant to article 11 of title 39.","path":["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"],"source_url":"https://olls.info/crs/crs2026-title-37.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"1685828533ad9ae106b444e6ef8a4a1c0b1bfed91881ff3fa424607788a39362","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-37-43-182","next":"us-co/c.r.s.-37-43-184"},"notice":"GroundRules: Original legal text. Not legal advice."}