2023 Colorado Revised Statutes › Title 31 - GOVERNMENT - MUNICIPAL (§§ 31-1-101 — 31-35-712) › POWERS AND FUNCTIONS OF CITIES AND TOWNS (§§ 31-15-101 — 31-35-712) › Article 25 - PUBLIC IMPROVEMENTS (§§ 31-25-101 — 31-25-1307) › Part 12 - BUSINESS IMPROVEMENT DISTRICTS (§§ 31-25-1201 — 31-25-1228) › Section 31-25-1219 - Special assessments

(1)
In order to defray all or any portion of the costs of the improvements provided by the district, the board may establish special improvement districts within the boundaries of the district. Such special improvement districts may be established whenever in the opinion of the board property in the district will be especially benefited by such improvements. The method of creating special improvement districts, making the improvements, and assessing the costs thereof shall be as provided in part 5 of this article; except that the electors eligible to vote on the question shall be electors as defined in section
31-25-1203(4)
of the district or the special improvement district, as determined by the board, the board shall perform the duties of the governing body, the secretary of the district shall perform the duties of the clerk, and the improvements which may be constructed shall be the improvements which the district is permitted to provide pursuant to this part 12.
(2)
(a)
In order to defray all or any portion of the costs of providing services, the board may impose special assessments wholly or in part upon real property located within the boundaries of the district. Prior to imposing a special assessment, the board shall adopt a resolution setting a date, which shall be not less than twenty days nor more than forty days after the adoption of the resolution, a time, and a location for a hearing on the question of the imposition of such special assessment and the benefit to be derived by the property upon which such special assessment will be imposed. The resolution shall include a form of notice, which shall describe the property on which the assessment shall be levied, the purposes for which the assessment is to be levied, the proposed method of assessment and the manner of payment thereof, and the right of the owners of the property to be assessed to file a remonstrance petition. Thereupon, the board shall give the notice by publication and cause a copy of said notice to be mailed by first-class mail to each owner of the property to be assessed at his last-known address, as disclosed by the tax records of the county or counties in which the district is located.
(b)
On the date and at the time and place specified in the notice, the board shall conduct a hearing for the purpose of considering the desirability of and the need for providing the service and imposing the assessment therefor and determining the special benefits to be received by the properties to be assessed. No assessment shall be imposed if a remonstrance petition objecting to the assessment and signed by the owners of the property which would bear more than one-half of the proposed assessment is filed with the board prior to or at the hearing. After the hearing, the board shall adopt a resolution either approving or disapproving the proposed assessment. The resolution shall apportion the relative benefits to the real properties benefited by the service. Thereafter, the board shall cause to be prepared a local assessment roll. All assessments shall be due and payable at the time and place specified in the assessing resolution and said assessments shall become delinquent if not paid with thirty days of such due date.
(c)
The board shall cause to be mailed by first-class mail to each owner of property specified on the assessment roll a notice of the amount of the assessment, the due date, and a statement that the assessment shall constitute a perpetual lien from the date of mailing of the notice in the amount assessed against each lot or tract of land, and a statement that such lien shall have priority over all other liens except general tax liens. As to any subsequent subdivision of any lot or tract of land assessed, the assessment may be apportioned by the board in such manner, if any, as may be provided in the assessing resolution. If any court of competent jurisdiction sets aside any assessment for irregularity in the proceedings, the board may make a new assessment in accordance with the provisions of this subsection (2). If an assessment is not paid within thirty days after its due date, penalty interest on the amount of the assessment shall accrue at the rate established pursuant to section
5-12-106(2) and (3)
, C.R.S., until the date of sale or payment.
(d)
The assessments imposed by this section shall be collected by the officer of the district designated in the assessment resolution or, by agreement with the municipality, by the municipal treasurer. In the case of a default in the payment of any assessment, the collection officer shall certify to the county treasurer the whole amount of the unpaid assessments. The county treasurer shall advertise and sell all property concerning which such a default has occurred for the payment of the whole of the unpaid assessment, plus penalties and costs of collection. Such advertisement and sale shall be made at the same times, in the same manner, under all the same conditions and penalties, and with the same effect as provided by general law for sales of real estate and default of payment of the general property tax.
L. 88: Entire part added, p. 1138, § 1, effective May 6. L. 96: (1) amended, p. 1770, § 70, effective July 1.