Colorado § 30-20-610 - Assessment constitutes a lien - filing with county clerk and recorder - corrections.

§ 30-20-610. Assessment constitutes a lien - filing with county clerk and recorder - corrections.

(1) All assessments made in pursuance of this part 6, together with all interest thereon and penalties for default in payment thereof, and all costs in collecting the same shall constitute, from the effective date of the assessing resolution, a perpetual lien in the several amounts assessed against each lot or tract of land and shall have priority over all other liens excepting general tax liens. As to any subdivisions of any land assessed in pursuance of this part 6, the assessment lien may be apportioned by the board in such manner, if any, as may be provided in the assessing resolution.

(2) The county clerk and recorder shall file with his office copies of the assessing resolution after its final adoption by the board for recording on the land records of each lot or tract of land assessed within the county, as provided in article 30, article 35, or article 36 of title 38, C.R.S. In addition, the county clerk and recorder shall file copies of such assessing resolution after its final adoption by the board with the county assessor and the county treasurer. The county assessor is authorized to create separate schedules for each lot or tract of land assessed within the county pursuant to such resolution.

(3) No delays, mistakes, errors, or irregularities in any act or proceeding authorized or required by this part 6 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. If in any court of competent jurisdiction any final assessment made in pursuance of this part 6 is set aside or if for any other reason the board determines it to be necessary to alter any final assessment made pursuant to this part 6, the board, upon notice as required in the making of an original assessment, may make a new assessment in accordance with the provisions of this part 6.

(4) 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 board 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 30-20-608 and 30-20-609. At the conclusion of such public hearing, the board 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.

(5) If, as the result of any subdivision, resubdivision, vacation of right-of-way, or other action taken subsequent to the adoption of the assessment resolution, any new lot or parcel is created within a district, the board may, without a public hearing and with the consent of the owner of the new lot or parcel, modify the assessment resolution to reapportion all or any part of the total amount assessed in the district to such new lot or parcel.

Source: L. 73: p. 487, § 1. C.R.S. 1963: § 36-30-9. L. 85: Entire section amended, p. 1073, § 3, effective May 24. L. 86: Entire section amended, p. 1056, § 20, effective July 1. L. 88: (2) amended, p. 1432, § 17, effective June 11. L. 90: (2) and (3) amended, p. 1471, § 2, effective October 1. L. 2008: (4) and (5) added, p. 1297, § 15, effective May 27.

Editor's note: This section was originally numbered as § 30-20-609 in C.R.S. 1973 but was renumbered on revision in the 1977 replacement volume for ease of location.

ANNOTATION

Law reviews. For article, "Survey of Colorado Tax Liens", see 14 Colo. Law. 1765 (1985).