C.R.S.
Section 30-20-604
Cost assessed in accordance with benefits
(1)
Except for those improvements fully funded by the sales tax pursuant to section 30-20-604.5, the cost of improvements constructed or acquired pursuant to this part 6, or such part thereof as may be assessed against the property specially benefited, including the intersections of streets, may be assessed on property, without regard to lot or land lines, on a frontage, zone, or other equitable basis, in accordance with benefits, as the same may be determined by the board.(2)
When the board determines that the improvement of any street or alley, including the intersections of streets and alleys, or any other improvement authorized by this part 6 results in special benefits to the county and the owners of property within the district, that portion of the cost of the improvement which results in a special benefit to the county may be assessed against the county and be payable in installments, as provided in this part 6. The determination by the board as to the property to be assessed and the amount of special benefits shall be conclusive of the facts stated therein.(3)
No cost of improvements to streets or alleys shall be assessed to any property where reasonable access to the street or alley is denied the owner of the property.(4)
Any district formed for the purpose of encouraging, accommodating, and financing improvements as authorized in section 30-20-603 (11.5) shall assess the costs of the improvements to each property whose owner has entered into a contract or agreement for the improvements. The contracts and agreements entered into with the owner of property, as authorized by the board, shall be conclusive regarding the special benefit to the property and the amount that may be assessed against the property.
Source:
Section 30-20-604 — Cost assessed in accordance with benefits, https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-30.pdf
(accessed Oct. 20, 2023).