C.R.S. Section 32-11-660
Assessment of public property


(1)

When the urban district, any public body, or the federal government (except the federal government in the absence of its consent by congress to assessment) owns any tract or holds the title to any tract not used as a street or other public right-of-way of the urban district or other public body, which if owned by a private person would be liable to assessment for benefits to pay for any project mentioned in this article, an assessment shall be made against such tract as though such tract were the property of a private person.

(2)

The urban district, the public body, or the federal government, in the case of such consent, shall pay the amount of each such assessment by the levy of taxes or from other funds available therefor.

Source: Section 32-11-660 — Assessment of public property, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-32.­pdf (accessed Oct. 20, 2023).

32–11–101
Short title
32–11–102
Legislative declaration
32–11–103
Public purpose
32–11–104
Definitions
32–11–105
Construction
32–11–106
Liberal construction
32–11–107
Sufficiency of article
32–11–201
Creation of district
32–11–202
Boundaries of district
32–11–203
Board of directors
32–11–204
Regular appointments
32–11–205
Filling vacancies
32–11–207
Fidelity bonds
32–11–208
Board’s administrative powers
32–11–209
Additional administrative powers
32–11–210
Records of board
32–11–211
Meetings of board
32–11–212
Compensation of directors
32–11–213
Conflicts in interest prohibited
32–11–214
Authorization of facilities
32–11–215
Implementing powers
32–11–216
Additional powers of district
32–11–217
Financial powers of district
32–11–218
Miscellaneous powers
32–11–219
Cooperative powers
32–11–220
Other supplemental powers
32–11–221
Approval of other facilities
32–11–222
Powers of public bodies
32–11–301
Levy and collection of taxes
32–11–302
Levies to cover deficiencies
32–11–303
Sinking funds
32–11–304
Levying and collecting taxes
32–11–305
Delinquent taxes
32–11–306
Service charges
32–11–401
Elections
32–11–402
Election resolution
32–11–501
Forms of borrowing
32–11–502
Limitations upon security
32–11–503
Recourse against district personnel
32–11–504
Repeal of article
32–11–505
Registration of securities
32–11–506
Details of securities
32–11–507
Recital of issuance under article
32–11–508
Additional securities details
32–11–509
Payment without further order
32–11–510
Interest coupons
32–11–511
Execution of securities
32–11–512
Use of facsimiles
32–11–513
Execution by incumbents
32–11–514
Execution with predecessor’s facsimile
32–11–515
Repurchase of securities
32–11–516
Use of securities proceeds
32–11–517
Use of surplus proceeds
32–11–518
Validity of securities unaffected by project
32–11–519
Employment of experts
32–11–520
Investments and reinvestments
32–11–521
Rights and remedies cumulative
32–11–522
Continuation of liabilities
32–11–523
Temporary bonds
32–11–524
Statement of purpose
32–11–525
Prior redemption calls
32–11–526
Surrender of district securities by state
32–11–527
Notes and warrants
32–11–528
General obligation securities
32–11–529
Special obligation securities
32–11–530
Covenant to pay operation and maintenance expenses
32–11–531
Securities constituting indebtedness
32–11–532
Securities not constituting indebtedness
32–11–533
Election to authorize debt
32–11–534
Limitations upon incurring debt
32–11–535
Interest and prior redemption charges
32–11–536
Recitals in securities
32–11–537
Consolidated bond fund
32–11–538
Securities tax levies
32–11–539
Initial levies
32–11–540
Payments from general fund
32–11–541
Use of other moneys
32–11–542
Appropriation of taxes
32–11–543
Special obligation limitations
32–11–544
Purchase price and interest
32–11–545
Public and private sales
32–11–546
Notice of public sale
32–11–547
Contents of sale notice
32–11–548
Bid requirements
32–11–549
Acceptance of best bid
32–11–550
Rejection of bids
32–11–551
Bond maturities
32–11–552
Prior redemption provisions
32–11–553
Special funds and accounts
32–11–554
Covenants and other provisions
32–11–555
Liens on pledged revenues
32–11–556
Rights and powers of securities holders
32–11–557
Receivers
32–11–558
Issuance of interim debentures
32–11–559
Limitations upon funding and refunding securities
32–11–560
Interim debenture details
32–11–561
Payment of interim debentures
32–11–562
Funding interim debentures
32–11–563
Funding bonds
32–11–564
Refunding bonds
32–11–565
Method of issuing refunding bonds
32–11–566
Conditions for refunding
32–11–567
Disposition of refunding bond proceeds
32–11–568
Administration of escrow or trust
32–11–569
Security for payment of refunding bonds
32–11–570
Combination of bond purposes
32–11–571
Applicability of other statutory provisions
32–11–601
Special assessments
32–11–602
Initiating procedure
32–11–603
Provisional order method
32–11–604
Petition method
32–11–605
Subsequent procedure
32–11–606
Combination of programs
32–11–607
Effect of estimates
32–11–608
Fixing hearing and notice
32–11–609
Content of notice
32–11–610
Subsequent modifications
32–11–611
Provisional order hearing
32–11–612
Appeal from adverse order
32–11–613
Post-hearing procedure
32–11–614
Creation of district
32–11–615
Methods of acquisition or improvement
32–11–616
Construction contracts
32–11–617
Extra work authorized - payment
32–11–618
Construction by district
32–11–619
Cooperative construction
32–11–620
Use of existing improvements
32–11–621
Assessment debentures
32–11–622
Issuance of assessment securities
32–11–623
Purchase price and interest
32–11–624
Use of assessments - payment of assessment securities
32–11–625
Bond limitations and details
32–11–626
Prior redemption provisions
32–11–627
Special obligations
32–11–628
Primary additional security
32–11–629
Permissive additional security
32–11–630
Redemption of securities
32–11–631
Rights and powers of security holders
32–11–632
Statement of cost of project
32–11–633
Order for assessment roll and its form
32–11–634
Assessment computations and limitations
32–11–635
Determination of assessable tracts
32–11–636
Preparation of proposed roll
32–11–637
Notice of assessment hearing
32–11–638
Assessment hearing
32–11–639
Levy of assessments
32–11–640
Appeal of adverse determination
32–11–641
Transfer of roll to county treasurer
32–11–642
Thirty-day payment period - deferred payments
32–11–643
Acceleration upon delinquency
32–11–644
Limitations upon deferred payments
32–11–645
Assessment liens
32–11–646
Division of tract
32–11–647
Surpluses and deficiencies
32–11–648
Notice of assessment or installment due
32–11–649
When collections paid district
32–11–650
Collections by county treasurer
32–11–651
Collection of delinquent assessments
32–11–652
Optional filing of claim of lien
32–11–653
Duties imposed when assessments are levied
32–11–654
Procedure to place omitted tracts on roll
32–11–655
Irregularities in contracts and assessments
32–11–656
Owner of interest may pay share
32–11–657
Payment of assessments by joint owner
32–11–658
Assessment paid in error
32–11–659
Description of property - notice to transferees
32–11–660
Assessment of public property
32–11–661
Collecting assessments against public properties
32–11–662
Sewer districts and subdistricts
32–11–663
Sewer acquisitions
32–11–664
Classification of sewer districts
32–11–665
Acquisition of subdistrict laterals
32–11–666
Assessment of district sewers
32–11–667
Issuance of refunding bonds
32–11–668
Reassessments
32–11–669
Procedure for relevy
32–11–670
Resolution for reassessment
32–11–671
Assessment roll - certification
32–11–672
Notice of filing
32–11–673
Hearing
32–11–674
Levy of reassessment - cost and value
32–11–675
Credits for prior assessment
32–11–676
Collection of assessments - new warrant or order
32–11–677
Appeal to district court
32–11–678
Procedure exclusive
32–11–679
Application of reassessment funds
32–11–701
Annexation of lands to district
32–11–702
Petition of fee owners
32–11–703
Petition of taxpaying electors
32–11–704
Annexation election
32–11–705
Annexation initiated by board
32–11–706
General provisions about annexations
32–11–801
Budgets, accounts, and audits
32–11–802
Effect of extraterritorial functions
32–11–803
Early hearings
32–11–804
Decision of board final
32–11–805
Correction of faulty notices
32–11–806
Correction of errors in proceedings
32–11–807
Retention of jurisdiction
32–11–808
Conclusiveness of board’s determination
32–11–809
Investments by public bodies
32–11–810
Investments by other persons
32–11–811
Delegated powers
32–11–812
Confirmation of contract proceedings
32–11–813
Tax exemptions
32–11–814
Freedom from judicial process
32–11–815
Misdemeanors
32–11–816
Civil rights
32–11–817
Exemption of district
Green check means up to date. Up to date

Current through Fall 2024

§ 32-11-660’s source at colorado​.gov