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