CO Code § 32-20-106 (2021)
2021 Colorado Code|Title 32 - Special Districts|Article 20 - Colorado New Energy Improvement District|§ 32-20-106. Special Assessments - Determination of Special Benefits - Notice and Hearing Requirements - Certification of Assessment Roll - Manner of Collection

  The approval by the district of a program application shall establish the qualified applicant who submitted the application as a district member, include the qualified applicant's eligible real property within the boundaries of the district, entitle the district member to reimbursement or a direct payment, and, subject to the provisions of subsection (3) of this section, constitute the consent of the district member to the levying of a special assessment on the district member's eligible real property in an amount that does not exceed the value of:   The special benefit provided to the eligible real property by the new energy improvement; or    The eligible real property.       For the purpose of determining the amount of the special assessment to be levied on a particular unit of eligible real property within the district, “special benefit” includes, but is not limited to:   Repealed.    Any cost of completing a new energy improvement that is defrayed by reimbursement or a direct payment; and    Repealed.    Any acknowledged value of a new energy improvement to a district member's eligible real property set forth in the program application submitted by the district member.         The district may levy a special assessment against eligible real property specially benefited by a new energy improvement based on the cost to the district of the new energy improvement. The district shall initiate the levy of any special assessment by the adoption of a resolution of the board that sets the special assessment, approves the preparation of a preliminary special assessment roll, and sets a date for a public hearing regarding the special assessment roll. The district shall prepare a preliminary special assessment roll listing all special assessments to be levied. The district may post notice of the hearing on the special assessment on any district internet website and shall, except as specified in section 32-20-111, send notice that the special assessment roll has been completed and notice of a hearing on the special assessment roll no later than thirty days before the hearing date to:   Each district member at the postal address or electronic mail address, or both if both are specified, specified in the member's program application; and    Each person, by first-class mail or electronic mail, who has a lien against a unit of eligible real property listed on the assessment roll.       The notice required by paragraph (a) of this subsection (3) shall specify:   The amount of the special assessment proposed to be levied on the unit of eligible real property owned by the district member or subjected to a lien by the lienholder to whom the notice is sent;    That any complaints or objections that are made by a district member or lienholder in writing to the board, and filed in writing on or prior to the date of the hearing, will be heard and determined by the board before the passage of any resolution levying a special assessment; and    The date when and place where the hearing will be held at which complaints or objections made in person will be heard.       Following the hearing required by paragraph (a) of this subsection (3) and notice pursuant to paragraphs (a) and (b) of this subsection (3), the board shall adopt a resolution resolving all complaints or objections made and levying the special assessments. A district member or lienholder whose complaint or objection is denied by the board shall have thirty days from the date of the denial to appeal the denial to a court of competent jurisdiction. Thereafter, the complaint or objection shall be perpetually barred.       The board shall prepare or cause to be prepared a district special assessment roll in book form showing for each unit of eligible real property assessed, the total amount of special assessment, the amount of each installment of principal and interest if the special assessment is payable in installments, and the date when each installment will become due. The board shall deliver the special assessment roll, duly certified, under the corporate seal, for collection to the treasurer of each county in which the district has assessed eligible real property no later than December 1 of each year.    All special assessments shall be due at the same time as and payable in the same manner as property taxes, as specified in section 39-10-104.5, C.R.S.    Repealed.    Failure to pay any installment on special assessments, whether of principal or interest, when due gives the district the right to declare the installments delinquent, and upon such a declaration the whole amount of the unpaid principal and accrued interest shall thereafter draw interest at the same rate as delinquent property taxes as specified in section 39-10-104.5 (3)(c), C.R.S. The county treasurer shall include the delinquent installment amount as part of the tax lien sale. At any time prior to the day of the tax lien sale, the district member may pay the amount of the delinquent installments, with interest at the penalty rate set by the assessing resolution, and all costs of collection accrued and shall thereupon be restored to the right thereafter to pay in installments in the same manner as if default had not occurred.      Payment of special assessments may be made to a county treasurer at any time after the county assessor has certified the tax roll and the county treasurer is prepared to accept payments for that property tax year, and the county treasurer shall remit all special assessments collected, less the collection fee required by section 32-20-105 (3), to the district in the same manner as taxes are distributed in accordance with section 39-10-107, C.R.S.    Each owner of any divided or undivided interest in eligible real property assessed is jointly and severally liable for the full amount of any special assessment. A special assessment lien remains on the entire property assessed until the entire special assessment is paid, except as otherwise provided pursuant to section 32-20-107.        History. Source: L. 2010: Entire article added,(HB 10-1328), ch. 426, p. 2212, § 1, effective June 11. L. 2013: (1) and (2)(b) amended and (2)(a) and (2)(c) repealed,(SB 13-212), ch. 347, p. 2018, § 5, effective May 28. L. 2016: IP(3)(a), (4), (5), (7), and (8) amended and (6) repealed,(SB 16-171), ch. 238, p. 975, § 3, effective August 10. L. 2017: IP(3)(a) amended,(HB 17-1363), ch. 357, p. 1883, § 2, effective August 9.    Cross references:   In 2013, subsections (1) and (2)(b) were amended and subsections (2)(a) and (2)(c) were repealed by the “New Energy Jobs Act of 2013”. For the short title, see section 1 of chapter 347, Session Laws of Colorado 2013.