C.R.S. Section 37-48-148
Special assessments

  • procedure in making

(1)

If the proceedings for the organization of the subdistrict, including the petition and the decree entered thereon, provide for the financing of the construction or acquisition of the works or other improvements proposed and of the other steps necessary to the development and implementation of the subdistrict’s official plan by special assessments to be levied against the appraised benefits to property within said subdistrict, then the board of directors may make special assessments from time to time, as required, and, in making the assessments, the board shall be guided by the procedure for the levy of similar assessments under the conservancy law of the state of Colorado, articles 1 to 8 of this title, and particularly the provisions of said law appearing in sections 37-5-104 to 37-5-106, and the same shall apply to subdistricts created under this article.

(2)

From time to time, as the affairs of the subdistrict may demand, the board of directors may levy on all property to which benefits are provided by the subdistrict’s official plan a special assessment of such portion of said benefits as may be found necessary by the board to pay the cost of any appraisal, the preparation and execution of the official plan for said subdistrict, and the superintendence of construction and administration during the period of construction, plus ten percent of the total to be added for contingencies, but not to exceed in the total of principal the appraised benefits so adjudicated. The special assessments, to be known as the “construction fund special assessment”, shall be apportioned to and levied on each tract of land or other property in the district in proportion to the benefits appraised and not in excess thereof, and in case special improvement bonds are issued, as provided in section 37-48-149, then the amount of interest that will accrue on such bonds as estimated by the board of directors shall be included in and added to the assessment, but the interest to accrue on account of the issuance of the special improvement bonds shall not be construed as a part of the cost of construction in determining whether or not the expenses and cost of making the improvement are or are not equal to or in excess of the benefits appraised.

(3)

As soon as the special assessment is levied, the secretary of the subdistrict, at the expense thereof, shall prepare in duplicate an assessment of the subdistrict. It shall be in the form of a well-bound book endorsed and named “Construction Fund Special Assessment Record of Water Users’ Association No. ....., or Special Improvement District No. ....., of the Rio Grande Water Conservation District”. Said record shall be in the form of similar records for conservancy districts under the laws of this state, particularly as provided in section 37-5-104. The special assessments may be paid in the manner provided in section 37-5-105 relating to conservancy districts under the laws of this state. All proceedings provided in said sections with respect to conservancy districts shall apply to the special assessments, the records thereof, and the manner of payment of special assessments of subdistricts organized under this article.

Source: Section 37-48-148 — Special assessments - procedure in making, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-37.­pdf (accessed Oct. 20, 2023).

37–48–101
Legislative declaration
37–48–101.3
Definitions
37–48–102
Creation and name of district
37–48–103
Board of directors
37–48–104
Employees
37–48–105
Powers of district
37–48–106
Principal office - meetings
37–48–107
Assessment and levy by board
37–48–108
Creation of subdistricts
37–48–109
Compensation of directors
37–48–110
Limitations on power to levy and contract
37–48–111
Investment of surplus funds
37–48–112
Rules
37–48–113
Court confirmation
37–48–114
Petition
37–48–115
Notice and hearing on petition
37–48–116
Election resolution
37–48–117
Conduct of election
37–48–118
Notice of election
37–48–119
Polling places
37–48–120
Election supplies
37–48–121
Election returns
37–48–122
Expenses of election - appropriation
37–48–123
Procedure for establishment of subdistricts
37–48–124
Time and place of hearing on petition
37–48–125
Filing of protest - procedure - decree - fee
37–48–126
Official plan for subdistrict
37–48–127
Execution of plans
37–48–128
Contracts
37–48–129
Surveys and examinations
37–48–130
Cooperation with United States or other agencies
37–48–131
Access to lands - penalty
37–48–132
Removal of structures
37–48–133
Passing equipment through bridge or grade
37–48–134
Functions and duties of board of managers
37–48–135
Retention of personnel
37–48–136
Appointment of appraisers
37–48–137
Appraisals
37–48–138
Report of appraisers - special improvement bonds
37–48–139
Notice of hearing on appraisals
37–48–140
Hearing on appraisals
37–48–141
Decree on appraisals
37–48–142
Filing decree
37–48–143
Validation of irregular proceedings
37–48–144
Compensation of appraisers
37–48–145
Preliminary fund
37–48–146
Power to borrow money for the preliminary fund
37–48–147
Directors bound by financing plan
37–48–148
Special assessments - procedure in making
37–48–149
Special improvement bonds
37–48–150
Manner of collection - tax sale - certificate of purchase - tax deed
37–48–151
Collection by civil action
37–48–152
Special improvement assessments constitute perpetual lien
37–48–153
Directors to remedy defects - special improvement assessments - special assessments
37–48–154
Records of assessments, service charges, or user fees as evidence
37–48–155
Defects in notice perfected
37–48–156
Contracts of subdistricts
37–48–157
Issuance of general obligation bonds - revenue bonds
37–48–158
Board to certify tax assessments
37–48–159
Sinking fund
37–48–160
Subdistrict budget
37–48–175
Election to authorize debt
37–48–176
Definition of elector
37–48–177
Elections
37–48–178
Election resolution
37–48–179
Conduct of election
37–48–180
Notice of election
37–48–181
Polling places
37–48–182
Election supplies
37–48–183
Election returns
37–48–184
Debt election contests
37–48–185
Covenants and other provisions in bonds
37–48–186
Liens on pledged revenues
37–48–187
Rights - powers of holders of bonds - trustees
37–48–188
Investments and securities
37–48–189
Rents and charges
37–48–190
Miscellaneous powers
37–48–191
Cooperative powers
37–48–192
Joint action entity
37–48–193
Correlative powers of political subdivisions
37–48–194
Refunding
37–48–195
Costs - board of managers to concur
Green check means up to date. Up to date

Current through Fall 2024

§ 37-48-148’s source at colorado​.gov