Colorado § 35-72-105 - Method of assessment.
Full text of Colorado Colorado Revised Statutes § 35-72-105 — Method of assessment., with citation guidance and answers to common questions.
§ 35-72-105. Method of assessment.
(1) Upon the completion of the treatment caused to be performed by the board as provided in section 35-72-103, the board shall, by resolution, determine what land benefits and from which soil is blowing and assess against the owner of the benefited land the actual cost of the treatment not in excess of forty dollars per acre or the actual cost of treatment, whichever is less, in one calendar year. The board shall record the resolution in the minutes of the board, deliver the original to the county assessor, and send a copy by registered mail to the landowner at the address shown on the records of the county assessor and to the occupier, if known to the board.
(2) Upon delivery of a resolution to an assessor, the assessor shall extend the resolution upon the assessment rolls, and the assessment shall become a part of the general taxes and constitute a lien against the land as set forth in the resolution and shall thereafter become due in the same manner and be collected in the same manner as the general ad valorem property tax. The assessment may be paid at any time before general taxes become due and payable. All of the provisions of the general laws for the enforcement of the collection of taxes are applicable after the extension by the assessor.
(3) All such amounts collected shall be transmitted to the county treasurer, who shall credit the same to the county general fund in order to reimburse those funds which were expended by the board of county commissioners in carrying out the treatment action as authorized by this article. The county treasurer shall not be entitled to collect any fees for the collection of such assessments.
Source: L. 54, 2nd Ex. Sess.: p. 23, § 5. CRS 53: § 128-3-5. C.R.S. 1963: § 128-3-5. L. 81: (1) and (3) amended, p. 1696, § 4, effective July 1. L. 83: (1) amended and (5) added, p. 1378, § 5, effective May 12. L. 2014: (1) amended, (SB 14-052), ch. 43, p. 215, § 2, effective August 6. L. 2025: (2) amended, (HB 25-1084), ch. 24, p. 146, § 179, effective August 6.
Cross references: For collection of taxes, see article 10 of title 39.
ANNOTATION
Applied in Haas v. Lavin, 625 F.2d 1384 (10th Cir. 1980) (decided prior to the 1983 amendments to this article).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 35-72-105
What does Colorado Revised Statutes § 35-72-105 cover?
Section 35-72-105 ("Method of assessment.") 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 § 35-72-105?
A common citation format is "Colorado Revised Statutes § 35-72-105" (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 § 35-72-105 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.