Colorado § 37-23-107 - Special assessments - apportionment.
Full text of Colorado Colorado Revised Statutes § 37-23-107 — Special assessments - apportionment., with citation guidance and answers to common questions.
§ 37-23-107. Special assessments - apportionment.
(1) The board of directors, on or before July 1 in each year, shall determine the amount of money required to meet the current expenses of the coming year, including cost of construction, maintenance, operating and ordinary expenses, deficiency in the payment of expenses already incurred, bond interest unpaid, the amount of bonded indebtedness, and the principal or interest which will fall due during said coming year, and by resolutions shall order such amount of money to be raised by special assessment upon the lands of the district, as may be necessary to raise the sum of money so determined. Such amount shall be apportioned among the several tracts in the name of the owner when known according to acreage of each and its figure of this classification on the graduated scale, so that each tract may bear its equal burden in proportion to benefits.
(2) The board shall make out a special assessment roll, designated in this article as "tax list", setting down in separate columns the owners' names when known, and when unknown stating "unknown", a description of the land, the number denoting the classification, and the tax: That for current expenses and that for bonded indebtedness and interest thereon shall be in separate columns. When completed the list shall be filed with the secretary of the district.
(3) The tax list may be substantially as follows:
SPECIAL ASSESSMENT TAX LIST OF--(here insert name of district).
TAX LEVIED
OWNER'S
NAME
Description
of Land
No.
Classi-
fication
Current
Expenses
Bonded
Indebtedness
and Interest
Remarks
Sec.
Tp.
Acres
Scale
Dol.
Cts.
Dol.
Cts.
Source: L. 13: p. 257, § 2. C.L. § 2167. CSA: C. 57, § 61. CRS 53: § 47-4-7. C.R.S. 1963: § 47-4-7.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 37-23-107
What does Colorado Revised Statutes § 37-23-107 cover?
Section 37-23-107 ("Special assessments - apportionment.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 37-23-107?
A common citation format is "Colorado Revised Statutes § 37-23-107" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 37-23-107 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.