(1) All assessments made in pursuance of this part 5, together with all interest thereon and penalties for default in payment thereof and all costs in collecting the same, shall constitute, from the date of the final publication of the assessing ordinance, a perpetual lien in the several amounts assessed against each lot or tract of land and shall have priority over all other liens except general tax liens. As to any subdivisions of any land assessed in pursuance of this part 5, the assessment lien may be apportioned by the governing body in such manner, if any, as may be provided in the assessing ordinance.
The clerk shall file copies of the assessing ordinance after its final adoption by thegoverning body with the county clerk and recorder of the county wherein each lot or tract of land assessed is located for recording on the land records of such lots or tracts of land, as provided in article 30, 35, or 36 of title 38, C.R.S. In addition, the clerk shall also file copies of such assessing ordinance after its adoption by the governing body with the county treasurer and the county assessor. The county assessor is authorized to create separate schedules for each lot or tract of land assessed within the municipality pursuant to the ordinance.
No delays, mistakes, errors, or irregularities in any act or proceeding authorized orrequired by this part 5 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.
To provide for unanticipated increases in the costs of improvements, the amount ofany 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 governing body 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 31-25-520 and 31-25-521. At the conclusion of such public hearing, the governing body 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.
If, as the result of any subdivision, resubdivision, vacation of right-of-way, or otheraction taken subsequent to the adoption of the assessment ordinance, any new lot or parcel is created within a district, the governing body may, without a public hearing and with the consent of the owner of the new lot or parcel, modify the assessment ordinance to reapportion all or any part of the total amount assessed in the district to such new lot or parcel.
Source: L. 75: Entire title R&RE, p. 1196, § 1, effective July 1. L. 86: Entire section amended, p. 1055, § 19, effective July 1. L. 88: (2) amended, p. 1432, § 18, effective June 11. L. 90: (2) amended, p. 1473, § 8, effective October 1. L. 2008: (4) and (5) added, p. 1303, § 28, effective May 27.
Editor's note: (1) This section is similar to former § 31-25-511 as it existed prior to 1975.
(2) This section was originally numbered as § 31-25-521 in House Bill 75-1089 but was renumbered on revision in 1977 for ease of location.