(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.
Upon delivery of said resolution to the assessor, he shall extend the same upon theassessment rolls, and said assessment shall thereupon become a part of the general taxes and constitute a lien against said land as set forth in said resolution and shall thereafter become due in the same manner and be collected in the same manner as the general ad valorem property tax. Such 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 shall be applicable thereto after the extension by the assessor.
All such amounts collected shall be transmitted to the county treasurer, who shallcredit 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.
Cross references: For collection of taxes, see article 10 of title 39.