Colorado § 37-26-113 - Assessments on a parity with general taxes.
Full text of Colorado Colorado Revised Statutes § 37-26-113 — Assessments on a parity with general taxes., with citation guidance and answers to common questions.
§ 37-26-113. Assessments on a parity with general taxes.
The lien of assessments to pay refunding bonds and the interest thereon shall be on a parity with the lien of general taxes, and no sale of property for the nonpayment of general taxes shall extinguish the lien of such assessments. Except as provided by this article, the lien of any assessment levied against appraised benefits or otherwise for the payment of an original issue of bonds and interest thereon shall continue and persist for the benefit of the owners of refunding bonds, which owners shall be subrogated to all the rights and remedies of the owners of bonds refunded; except that if there is a reduction in the amount of outstanding bonds there shall be a corresponding reduction in the amount of the lien.
Source: L. 33: p. 459, § 10. CSA: C. 57, § 107. CRS 53: § 47-7-13. C.R.S. 1963: § 47-7-13.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 37-26-113
What does Colorado Revised Statutes § 37-26-113 cover?
Section 37-26-113 ("Assessments on a parity with general taxes.") 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 § 37-26-113?
A common citation format is "Colorado Revised Statutes § 37-26-113" (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 § 37-26-113 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.