C.R.S. Section 37-4-114
Lands exempt and later liable to assessment


If any lands in any district organized under articles 1 to 8 of this title are not liable to assessment at the time of the execution of the work, but afterwards, during the period when such work is being paid for, become liable to assessment, such lands shall thereupon be appraised and assessed as other lands in said district receiving equal benefits.

Source: Section 37-4-114 — Lands exempt and later liable to assessment, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-37.­pdf (accessed May 26, 2025).

Current through Fall 2025

§ 37-4-114. Lands exempt & later liable to assessment's source at colorado​.gov