C.R.S. Section 37-45-127
Objections to assessments

  • appeal

(1)

Prior to October 1 of each year in which assessments are made, the board shall appoint a time and place where it will meet within the district for the purpose of hearing objections to assessments, and prior notice of such hearing shall be given by publication in two issues, a week apart, in some newspaper of general circulation published in each county; except that, if there is any county in the district in which there is no newspaper published, such notice shall be published in an adjoining county. Said notice shall notify the owners of property in the district that in the secretary’s office may be found and examined a description of the property so assessed, the amount of the assessment thereon fixed by the board, and the time and place fixed by the board for the hearing of objections to such assessments. It shall not be necessary for said notice to contain separate descriptions of the lots or tracts of real estate, but it is sufficient if the notice contains such descriptions as will inform the owner whether or not his real estate is covered by such descriptions, and to inform the owner where can be found of record the amount of assessments.

(2)

If, in the opinion of any person whose property is assessed, his property has been assessed too high, or has been erroneously or illegally assessed, at any time before the date of such hearing, he may file written objections to such assessments, stating the grounds of such objections, which statement shall be verified by the affidavit of said person or his agent. In such hearing the board shall hear such evidence and arguments as may be offered concerning the correctness or legality of such assessment and may modify or amend the same.

(3)

Any owner of property desiring to appeal from the findings of the board as to assessment, within thirty days from the finding of the board, shall file with the clerk of the court a written notice making demand for trial by the court. The appellant at the same time shall file a bond with good and sufficient security to be approved by the clerk of said court in a sum not exceeding two hundred dollars to the effect that, if the finding of the court is not more favorable to the appellant than the finding of the board, the appellant shall pay the cost of the appeal. The appellant shall state definitely from what part of the order the appeal is taken. In case more than one appeal is taken, upon its showing that the same may be consolidated without injury to the interests of anyone, the court may consolidate and try the same together.

(4)

The court shall not disturb the findings of the board unless the findings of the board in any case are manifestly disproportionate to the assessments imposed upon other property in the district created under this article. The trial shall be to the court, and the matter shall take precedence before the court and shall be taken up as promptly as may be after the appeal is filed. If no appeal is taken from the findings of the board within the time prescribed in this section, or after the findings of the court in case an appeal is taken from the findings of the board, then the assessment shall be final and conclusive evidence that said assessments have been made in proportion to the benefits conferred upon the property in said district by reason of the improvements to be constructed under the provisions of this article, and such assessments shall constitute a perpetual lien upon such property so assessed until paid.

Source: Section 37-45-127 — Objections to assessments - appeal, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-37.­pdf (accessed Oct. 20, 2023).

37‑45‑101
Short title 37‑45‑102
Legislative declaration 37‑45‑103
Definitions 37‑45‑104
Name of district - bonds 37‑45‑105
Liberal construction 37‑45‑106
Constitutional construction clause 37‑45‑107
Repeal - saving clause 37‑45‑108
Jurisdiction of district courts 37‑45‑109
Petition 37‑45‑110
Bond of petitioners 37‑45‑111
Notice of hearing on petition 37‑45‑112
Protests and hearings on petitions 37‑45‑113
Provisions for filing and recording decree of incorporation 37‑45‑114
Appointment of board of directors 37‑45‑115
Organization of the board of directors 37‑45‑116
Meetings and records 37‑45‑117
Employment of agents 37‑45‑118
General powers 37‑45‑119
Power to acquire rights-of-way 37‑45‑120
Subdistricts 37‑45‑121
Classification of taxes and assessments - powers 37‑45‑122
Levy and collection under class A 37‑45‑123
Levy and collection under class B 37‑45‑124
Levy and collection under class C 37‑45‑125
Levy and collection under class D 37‑45‑126
Levies cover defaults and deficiencies 37‑45‑127
Objections to assessments - appeal 37‑45‑128
Officers levy and collect taxes and assessments 37‑45‑129
Sale for delinquencies 37‑45‑130
Exemptions 37‑45‑131
Sale of water by contract 37‑45‑132
Contracts - security - enforcement 37‑45‑133
Sinking fund 37‑45‑134
Additional powers 37‑45‑135
Allotment of water to disabled landowner or administrator 37‑45‑136
Inclusion of lands 37‑45‑137
Exclusion of lands 37‑45‑138
Board to execute contracts - issue bonds 37‑45‑139
Contracts - submission to electors 37‑45‑140
Publication of call 37‑45‑141
Conduct of election 37‑45‑142
Bond elections - subsequent elections 37‑45‑143
Confirmation of contract proceedings 37‑45‑144
Correction of faulty notices 37‑45‑145
Early hearings 37‑45‑146
Dissolution of districts 37‑45‑147
Election for dissolution - petition or resolution filed 37‑45‑148
Notice of election 37‑45‑149
Objections to resolution or petition 37‑45‑150
Election procedure - ballot 37‑45‑151
Majority vote determines question 37‑45‑152
Winding up and dissolution - order entered 37‑45‑153
Validation and recreation of water conservancy districts
Green check means up to date. Up to date

Current through Fall 2024

§ 37-45-127’s source at colorado​.gov