C.R.S. Section 31-25-522
Assessment of lien

  • filing with county clerk and recorder
  • corrections

(1)

All assessments made in pursuance of this part 5, together with all interest thereon and penalties for default in payment thereof and all costs in collecting the same, shall constitute, from the date of the final publication of the assessing ordinance, a perpetual lien in the several amounts assessed against each lot or tract of land and shall have priority over all other liens except general tax liens. As to any subdivisions of any land assessed in pursuance of this part 5, the assessment lien may be apportioned by the governing body in such manner, if any, as may be provided in the assessing ordinance.

(2)

The clerk shall file copies of the assessing ordinance after its final adoption by the governing body with the county clerk and recorder of the county wherein each lot or tract of land assessed is located for recording on the land records of such lots or tracts of land, as provided in article 30, 35, or 36 of title 38, C.R.S. In addition, the clerk shall also file copies of such assessing ordinance after its adoption by the governing body with the county treasurer and the county assessor. The county assessor is authorized to create separate schedules for each lot or tract of land assessed within the municipality pursuant to the ordinance.

(3)

No delays, mistakes, errors, or irregularities in any act or proceeding authorized or required by this part 5 shall prejudice or invalidate any final assessment; but the same may be remedied by subsequent filings, amending acts, or proceedings, as the case may require. When so remedied, the same shall take effect as of the date of the original filing, act, or proceeding.

(4)

To provide for unanticipated increases in the costs of improvements, the amount of any assessment imposed before the completion of the related improvements may be increased to a total amount not in excess of the special benefit conferred upon the affected property if, not more than ninety days following the completion of such improvements, the governing body gives notice of its intent to consider the amendment of such assessment, stating the time and place that a public hearing shall be held thereon, and holds such public hearing, in the same manner as provided for hearings held pursuant to sections 31-25-520 and 31-25-521. At the conclusion of such public hearing, the governing body may determine whether to amend one or more assessments within a district. Any such amendment shall take effect as of the date of the original assessment.

(5)

If, as the result of any subdivision, resubdivision, vacation of right-of-way, or other action taken subsequent to the adoption of the assessment ordinance, any new lot or parcel is created within a district, the governing body may, without a public hearing and with the consent of the owner of the new lot or parcel, modify the assessment ordinance to reapportion all or any part of the total amount assessed in the district to such new lot or parcel.

Source: Section 31-25-522 — Assessment of lien - filing with county clerk and recorder - corrections, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-31.­pdf (accessed Oct. 20, 2023).

31‑25‑101
Short title 31‑25‑102
Legislative declaration 31‑25‑103
Definitions 31‑25‑104
Urban renewal authority 31‑25‑105
Powers of an authority 31‑25‑105.5
Acquisition of private property by eminent domain by authority for subsequent transfer to private party - restrictions - exceptions - right of civil action - damages - definitions 31‑25‑105.7
Condemnation actions by authorities - effect of other provisions 31‑25‑106
Disposal of property in urban renewal area 31‑25‑107
Approval of urban renewal plans by local governing body - definitions 31‑25‑108
Disaster areas 31‑25‑109
Issuance of bonds by an authority 31‑25‑110
Property of an authority exempt from taxes and from levy and sale by virtue of an execution 31‑25‑111
Title of purchaser, lessee, or transferee 31‑25‑112
Cooperation by public bodies with urban renewal authorities 31‑25‑112.5
Inclusion of unincorporated territory in urban renewal area 31‑25‑113
Authorities to have no power of taxation 31‑25‑114
Cumulative clause 31‑25‑115
Transfer - abolishment 31‑25‑116
Regional tourism projects 31‑25‑201
Cities may establish parks - recreational facilities - conservation easements 31‑25‑202
Acquisition by purchase 31‑25‑203
Acquisition by purchase - petition of electors - bonds - park bonds 31‑25‑204
Acquisition by condemnation 31‑25‑205
Bequests for park purposes 31‑25‑206
Park commissioners - vacancies 31‑25‑207
Members serve without compensation - no interest in contracts 31‑25‑208
Meetings - quorum 31‑25‑209
Secretary - salary - duties 31‑25‑210
Office of commission - supplies 31‑25‑211
Superintendent of parks - assistants - salaries 31‑25‑212
Expenditures for park purposes 31‑25‑213
Fiscal year - annual report 31‑25‑214
Park fund - certified vouchers 31‑25‑215
Maximum tax levy - moneys credited 31‑25‑216
Cities control park grounds outside limits 31‑25‑217
Management - licenses - franchises 31‑25‑218
Conservation trust fund authorized 31‑25‑301
Town may establish parks - recreation facilities - conservation easements 31‑25‑302
Questions submitted to registered electors 31‑25‑303
Town may improve parks 31‑25‑304
Conservation trust fund authorized 31‑25‑401
Short title 31‑25‑402
Legislative declaration - powers 31‑25‑403
Definitions 31‑25‑404
Resolution of intention 31‑25‑405
Notice and hearing 31‑25‑406
Claims for damages or compensation 31‑25‑407
Establishment of the mall 31‑25‑408
Improvement of the pedestrian mall 31‑25‑409
Special ad valorem assessments 31‑25‑500.2
Legislative declaration - energy efficiency and renewable energy production projects 31‑25‑501
Definitions 31‑25‑502
Powers to make local improvements 31‑25‑503
What improvements may be made - conditions 31‑25‑504
Municipality may establish sewer systems 31‑25‑505
District sanitary sewers - contracts - contiguous towns 31‑25‑506
Private sewers - connection 31‑25‑507
Determination of special benefits - factors considered 31‑25‑508
Storm drainage sewers - districts 31‑25‑509
Subdistricts in sewer districts 31‑25‑510
Improvements may be constructed under other laws 31‑25‑511
Property of irregular form - assessment 31‑25‑512
Cost assessed in proportion to area 31‑25‑513
Cost assessed in accordance with benefits 31‑25‑514
Streets - railway companies subject to tax 31‑25‑515
Utility connections may be ordered before paving - costs - default 31‑25‑516
Contracts for construction - bond - default 31‑25‑517
Sidewalks - water mains - sewers 31‑25‑518
Provisions to be inserted 31‑25‑519
Statement of expenses - apportionment 31‑25‑520
Notice of hearing on assessments 31‑25‑521
Hearing on objections 31‑25‑522
Assessment of lien - filing with county clerk and recorder - corrections 31‑25‑523
Assessment roll 31‑25‑524
Payment - assessment roll returned 31‑25‑525
Owner of interest may pay share 31‑25‑526
Collection of assessment payments - by municipal treasurer - by county treasurer 31‑25‑527
When assessments payable - installments 31‑25‑528
How installments paid - interest 31‑25‑529
Effect of payment in installments 31‑25‑530
Penalty for default - payment of balance 31‑25‑531
Sale of property for nonpayment 31‑25‑532
Municipality may purchase property on default 31‑25‑533
Power of governing body to contract debt - question submitted to registered electors 31‑25‑534
Issuing bonds - property specially benefited 31‑25‑534.5
Issuing refunding bonds 31‑25‑535
Bonds negotiable - interest 31‑25‑537
When mandamus will issue 31‑25‑538
No action maintainable - exception - grounds - limitations 31‑25‑539
Effect of court order 31‑25‑540
Figures instead of words - when general description used 31‑25‑541
Interim warrants 31‑25‑542
County treasurer - policies and procedures 31‑25‑601
Legislative declaration 31‑25‑602
Definitions 31‑25‑603
Authority of governing body 31‑25‑604
Organization petition - contents 31‑25‑605
Bond of petitioners 31‑25‑606
Notice of hearing 31‑25‑607
Hearing - dismissal - findings - declaration - when action barred 31‑25‑608
Recording of ordinance 31‑25‑609
Governing body constitutes board - duties 31‑25‑610
Meetings 31‑25‑611
General powers of district 31‑25‑611.5
Special improvement districts - authority to establish 31‑25‑612
Power to levy taxes 31‑25‑613
Determining and fixing rate of levy 31‑25‑614
Levies to cover deficiencies 31‑25‑615
County officers to levy and collect taxes - lien 31‑25‑616
Property sold for taxes 31‑25‑617
Reserve fund 31‑25‑618
Inclusion or exclusion - petition - notice - hearing - order 31‑25‑619
Liability of property 31‑25‑620
Board can issue bonds - form 31‑25‑625
Procedure 31‑25‑626
Correction of faulty notices 31‑25‑627
Early hearings 31‑25‑628
Construction 31‑25‑629
Municipal jurisdiction unimpaired 31‑25‑630
Method not exclusive 31‑25‑631
Confirmation of board actions and powers 31‑25‑632
Exemption from taxation - securities laws 31‑25‑633
Limitation of actions 31‑25‑701
Definitions 31‑25‑702
Power to establish cemeteries 31‑25‑703
Foreclosure proceedings 31‑25‑704
Hearing and decree 31‑25‑705
Fees and costs 31‑25‑706
Used burial space proviso 31‑25‑707
Joint proceedings 31‑25‑708
Abandoned burial sites - right to reclaim 31‑25‑801
Legislative declaration 31‑25‑802
Definitions 31‑25‑803
Powers of governing body 31‑25‑804
Organizational procedure - election 31‑25‑805
Board - membership - term of office 31‑25‑806
Board membership - qualifications - nominations - rules - removal 31‑25‑807
Powers - duties 31‑25‑808
Additional and supplemental powers 31‑25‑809
Authorization of bonds 31‑25‑810
Bond provisions 31‑25‑811
Refunding bonds 31‑25‑812
Tax exemption 31‑25‑813
No municipal liability on bonds 31‑25‑813.5
Limitation of actions 31‑25‑814
Remedies of bondholders 31‑25‑815
Employees - duties - compensation 31‑25‑816
Funding - budget 31‑25‑817
Ad valorem tax 31‑25‑818
Assessments 31‑25‑819
Conflict of interest 31‑25‑820
Construction 31‑25‑821
Property subject to debt 31‑25‑822
Inclusion of additional property 31‑25‑901
Legislative declaration 31‑25‑902
Duties of authority - development and financing of unconventional gas supplies 31‑25‑903
Formation of authority by municipality 31‑25‑904
Board - membership - term of office 31‑25‑905
Board membership - qualifications - nominations - rules - removal 31‑25‑906
Powers - duties of board 31‑25‑907
Powers of authority to effect purposes specified 31‑25‑908
Provisions relating to revenue bonds 31‑25‑909
Contracts with federal government 31‑25‑1101
Legislative declaration 31‑25‑1102
Definitions 31‑25‑1103
Property in default 31‑25‑1104
Action in rem - lien against property 31‑25‑1105
Form of notice of hearing to authorize sale 31‑25‑1106
Publication of notice - copy mailed 31‑25‑1107
Objections 31‑25‑1108
Procedure in court 31‑25‑1109
Court to direct sale of property 31‑25‑1110
Notice of sale 31‑25‑1111
Liens may be paid prior to sale 31‑25‑1112
Sale - certificate of purchase - filing 31‑25‑1113
Bonds applied to purchase price 31‑25‑1114
Treasurer may reject bids 31‑25‑1115
Property redeemable within three years - certificate 31‑25‑1116
Treasurer may issue deed - form 31‑25‑1117
Effect of deed 31‑25‑1118
Procedure not mandatory 31‑25‑1119
Fifteen-year limitation 31‑25‑1201
Short title 31‑25‑1202
Legislative declaration 31‑25‑1203
Definitions 31‑25‑1204
Authority of governing body 31‑25‑1205
Organizational procedure 31‑25‑1206
Notice of hearing 31‑25‑1207
Hearing - findings - when action barred 31‑25‑1208
Boundaries - exclusion proviso 31‑25‑1209
Board of directors - duties 31‑25‑1210
Meetings 31‑25‑1211
Approval of actions by municipality 31‑25‑1212
General powers of district 31‑25‑1212.5
Improvements - railroad quiet zones 31‑25‑1213
Power to levy taxes 31‑25‑1214
Determining and fixing rate of levy 31‑25‑1215
Levies to cover deficiencies 31‑25‑1216
County officers to levy and collect taxes - lien 31‑25‑1217
Property sold for taxes 31‑25‑1218
Reserve fund 31‑25‑1219
Special assessments 31‑25‑1220
Inclusion or exclusion - petition - notice - hearing 31‑25‑1221
Board can issue bonds - form 31‑25‑1222
Submission of debt question 31‑25‑1223
Effect - subsequent elections 31‑25‑1224
Confirmation of contract proceedings 31‑25‑1225
Dissolution procedure 31‑25‑1226
Correction of faulty notices 31‑25‑1227
Department of transportation and municipal jurisdiction unimpaired 31‑25‑1228
Method not exclusive 31‑25‑1301
Short title 31‑25‑1302
Legislative declaration 31‑25‑1303
Definitions 31‑25‑1304
Integrated project delivery contracts - authorization - effect of other laws 31‑25‑1305
Integrated project delivery contracting process - prequalification of participating entities - apprentice training 31‑25‑1306
Requests for proposals - evaluation and award of integrated project delivery contracts 31‑25‑1307
Supplemental provisions
Green check means up to date. Up to date

Current through Fall 2024

§ 31-25-522’s source at colorado​.gov