Colorado § 31-25-514 - Streets - railway companies subject to tax.

§ 31-25-514. Streets - railway companies subject to tax.

(1) Whenever any grading, paving, or other kind of street improvement district is created under this part 5, the governing body may include in the area to be paved, graded, or otherwise improved the entire width of street from curb to curb or any part thereof, including the portion of said street occupied by or required by franchise obligation to be paid by or chargeable or assessable to any railway company whose railroad runs through or across any street in said district, and shall charge to, assess, and collect the proper proportion of the cost of the improvement from such railway company in the same manner as is provided for in case of other property, and shall issue bonds for the same, which bonds shall be issued and made payable in like manner as bonds issued for the improvement to be assessed against the real estate specially benefited.

(2) In the meaning of this section, in the absence of a franchise obligation to grade or pave or otherwise improve, a railway company shall be held to occupy and is liable for the grading, paving, or other improvement of that part of the street lying between the rails of each track and two feet outside of each rail, and every railway company, whether street railway or otherwise, shall be assessed for the cost of such improvement of any part of any street or alley occupied by or required by franchise obligation to be so improved. The assessment levied for the cost of said improvements chargeable to a railway company shall be a perpetual tax lien against the entire franchise and property of the company, both within and without said district but within the limits of the municipality where such improvement is made, superior to all other liens except general tax liens.

(3) All the terms, conditions, and provisions in this part 5 relative to the collection of the amounts chargeable against property specially benefited shall be applicable in the enforcement and collection of such assessment against such railway company, and the property of such railway company, in case of default in payment of such assessment, shall be sold as in cases of default in payment of general taxes levied thereon; but railway trackage shall not be considered or computed as assessable frontage in determining the sufficiency of petitions.

Source: L. 75: Entire title R&RE, p. 1194, § 1, effective July 1.

Editor's note: (1) This section is similar to former § 31-25-508 as it existed prior to 1975.

(2) This section was originally numbered as § 31-25-513 in House Bill 75-1089 but was renumbered on revision in 1977 for ease of location.

ANNOTATION

Annotator's note. Since § 31-25-514 is similar to former § 31-25-508 prior to the 1975 repeal and reenactment of this title, and laws antecedent thereto, a relevant case construing a prior provision has been included in the annotations to this section.

Assessment against railroad is the same as for abutting property. From this section and the following section it appears that the proportionate amount of assessment which a railway company is required to pay for the cost of a special improvement for grading or paving is to be determined by the same method applicable to abutting property owners. House v. Bd. of Comm'rs, 89 Colo. 196, 300 P. 998 (1931).

Such assessment is against the railroad, and is not specific property within the improvement district. House v. Bd. of Comm'rs, 89 Colo. 196, 300 P. 998 (1931).

The procedure upon default in payment is the same as in default of the payment of its general taxes. House v. Bd. of Comm'rs, 89 Colo. 196, 300 P. 998 (1931).