Colorado § 31-25-524 - Payment - assessment roll returned.
Full text of Colorado Colorado Revised Statutes § 31-25-524 — Payment - assessment roll returned., with citation guidance and answers to common questions.
§ 31-25-524. Payment - assessment roll returned.
(1) Payment may be made to the municipal treasurer at any time within thirty days after the final publication of the assessing ordinance.
(2) At the expiration of said thirty-day period, the municipal treasurer shall return the local assessment roll to the clerk, therein showing all payments made with the date of each payment. Said roll shall thereafter be certified by the clerk under the seal of the municipality and delivered by him to the county treasurer of the same county with his warrant for the collection of the same. The county treasurer shall receipt for the same, and all such rolls shall be numbered for convenient reference.
(3) If the municipal treasurer is directed by ordinance to collect assessment payments as provided in section 31-25-526 (1), in lieu of the procedure specified in subsection (2) of this section, the municipal treasurer may keep the assessment roll, numbered for convenient reference, in such a manner as to best facilitate the collection and recording of assessment payments.
(4) All special assessments for local improvements authorized in section 31-25-502 (2) may be due and payable at such alternate time or times as set forth in the assessing ordinance.
Source: L. 75: Entire title R&RE, p. 1197, § 1, effective July 1. L. 86: Entitle section amended, p. 1049, § 9, effective July 1. L. 90: (1) amended, p. 1474, § 9, effective October 1. L. 2008: (4) added, p. 1304, § 29, effective May 27.
Editor's note: (1) This section is similar to former § 31-25-520 as it existed prior to 1975.
(2) This section was originally numbered as § 31-25-523 in House Bill 75-1089 but was renumbered on revision in 1977 for ease of location.
Frequently Asked Questions About Colorado § 31-25-524
What does Colorado Revised Statutes § 31-25-524 cover?
Section 31-25-524 ("Payment - assessment roll returned.") 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 § 31-25-524?
A common citation format is "Colorado Revised Statutes § 31-25-524" (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 § 31-25-524 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.