Colorado § 37-46-121 - Assessments perpetual lien.
Full text of Colorado Colorado Revised Statutes § 37-46-121 — Assessments perpetual lien., with citation guidance and answers to common questions.
§ 37-46-121. Assessments perpetual lien.
All assessments on account of special improvements against appraised benefits and interest thereon and penalties for default of payment thereof, together with costs of collecting the same, from the date of the filing of the "construction fund assessment" record and the "maintenance fund assessment" record in the office of the county treasurer of the county wherein the lands and property are situate, shall constitute a perpetual lien in an amount not in excess of the benefits severally appraised upon the land and other property against which said assessments have been levied and such benefits appraised to which only the lien of the general, state, county, city, town, or school district taxes shall be paramount, and any sale of such property and the issuance of a tax deed conveying title thereto, to enforce any general, state, county, city, town, or school district tax, or any other lien, shall extinguish the perpetual lien of said assessment. Any landowner at any time may pay the full amount of said assessment, and thereafter the property of any such landowner shall be clear and free from said lien and shall not be subject to assessment for and on account of benefits appraised against any other land or default in the payment of assessments made against any other land.
Source: L. 37: p. 1020, § 18. CSA: C. 138, § 199(18). CRS 53: § 149-8-18. C.R.S. 1963: § 150-7-18. L. 79: Entire section amended, p. 1357, § 4, effective May 31. L. 83: Entire section amended, p. 1395, § 4, effective May 26.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 37-46-121
What does Colorado Revised Statutes § 37-46-121 cover?
Section 37-46-121 ("Assessments perpetual lien.") 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 § 37-46-121?
A common citation format is "Colorado Revised Statutes § 37-46-121" (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 § 37-46-121 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.