CO Code § 31-25-522 (2021)
2021 Colorado Code|Title 31 - Government - Municipal|Article 25 - Public Improvements|Part 5 - Special Improvement Districts in Municipalities|§ 31-25-522. Assessment of Lien - Filing With County Clerk and Recorder - Corrections

  All assessments made in pursuance of this part 5, together with all interest thereon and penalties for default in payment thereof and all costs in collecting the same, shall constitute, from the date of the final publication of the assessing ordinance, a perpetual lien in the several amounts assessed against each lot or tract of land and shall have priority over all other liens except general tax liens. As to any subdivisions of any land assessed in pursuance of this part 5, the assessment lien may be apportioned by the governing body in such manner, if any, as may be provided in the assessing ordinance.    The clerk shall file copies of the assessing ordinance after its final adoption by the governing body with the county clerk and recorder of the county wherein each lot or tract of land assessed is located for recording on the land records of such lots or tracts of land, as provided in article 30, 35, or 36 of title 38, C.R.S. In addition, the clerk shall also file copies of such assessing ordinance after its adoption by the governing body with the county treasurer and the county assessor. The county assessor is authorized to create separate schedules for each lot or tract of land assessed within the municipality pursuant to the ordinance.    No delays, mistakes, errors, or irregularities in any act or proceeding authorized or required by this part 5 shall prejudice or invalidate any final assessment; but the same may be remedied by subsequent filings, amending acts, or proceedings, as the case may require. When so remedied, the same shall take effect as of the date of the original filing, act, or proceeding.    To provide for unanticipated increases in the costs of improvements, the amount of any assessment imposed before the completion of the related improvements may be increased to a total amount not in excess of the special benefit conferred upon the affected property if, not more than ninety days following the completion of such improvements, the governing body gives notice of its intent to consider the amendment of such assessment, stating the time and place that a public hearing shall be held thereon, and holds such public hearing, in the same manner as provided for hearings held pursuant to sections 31-25-520 and 31-25-521. At the conclusion of such public hearing, the governing body may determine whether to amend one or more assessments within a district. Any such amendment shall take effect as of the date of the original assessment.    If, as the result of any subdivision, resubdivision, vacation of right-of-way, or other action taken subsequent to the adoption of the assessment ordinance, any new lot or parcel is created within a district, the governing body may, without a public hearing and with the consent of the owner of the new lot or parcel, modify the assessment ordinance to reapportion all or any part of the total amount assessed in the district to such new lot or parcel.     History. Source: L. 75: Entire title R&RE, p. 1196, § 1, effective July 1. L. 86: Entire section amended, p. 1055, § 19, effective July 1. L. 88: (2) amended, p. 1432, § 18, effective June 11. L. 90: (2) amended, p. 1473, § 8, effective October 1. L. 2008: (4) and (5) added, p. 1303, § 28, effective May 27.    Editor's note:    This section is similar to former § 31-25-511 as it existed prior to 1975.    This section was originally numbered as § 31-25-521 in House Bill 75-1089 but was renumbered on revision in 1977 for ease of location.     ANNOTATION   Law reviews. For note, “The Effect of a General Tax Sale on the Special Assessment Lien”, see 20 Rocky Mt. L. Rev. 288 (1948). For article, “Survey of Colorado Tax Liens”, see 14 Colo. Law. 1765 (1985).   Annotator's note. Since § 31-25-522 is similar to former § 31-25-511 prior to the 1975 repeal and reenactment of this title, and laws antecedent thereto, relevant cases construing those provisions have been included in the annotations to this section.   Under this section an assessment for storm drainage sewers became a lien against the property. The vendor of property upon which the assessment had not been paid held liable for breach of warranty -- the premises not being clear of all assessments. Wilson v. Barney, 90 Colo. 461 , 9 P.2d 1058 (1932).   Parity between lien for general levies and lien for special assessment. Under the provisions of this section that the lien of a special improvement assessment shall be on a parity with a lien for general taxes, so long as the title to the land involved remains in the owner at the inception of the two different assessments, or in grantees through mesne conveyances, both liens continue in full force, and perpetually, as the 1923 statute provides, and by the payment of neither assessments may the owner avoid the effect of the lien of the other assessment. City Real Estate v. Sullivan, 116 Colo. 169 , 180 P.2d 504 (1947).   And the issuance of a tax deed to the holder of a certificate of sale based on general levies extinguishes the lien of the special assessment, notwithstanding this section. City Real Estate v. Sullivan, 116 Colo. 169 , 180 P.2d 504 (1947).   A city's tax lien for creation of a special improvement district is transferred, by operation of law, from defendant's real estate to the fund created by the payment of the award into court by the state highway department in a condemnation proceeding. Southworth v. Dept. of Hwys., 176 Colo. 82 , 489 P.2d 204 (1971).